CHUNGATH GOLD Vs. STATE OF KERALA

JUDGEMENT

(1.) In this O.T.Revision, the petitioner impugns the order dtd. 30/5/2017 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT).No.52/2016. The brief facts necessary for disposal of this revision are as follows:

(2.) In February, 2015, the petitioner identified a most spacious and modern building with three floors and moved the business to the said building. The said building had three door numbers, namely Door Nos.XX/438/10, XX/438/19 and XX/438/24. The petitioner also entered into a lease deed with the owner of the building on 25/2/2015. The necessary licence for carrying on the business was also obtained from the Angamaly Municipality [Annexure-C]. A request was also made to the Assessing Authority under the KVAT Act to amend the registration certificate to the new business address. The necessary changes in the registration certificate were then effected by the Assessing Authority, as is evidenced by Annexure-E document dtd. 11/3/2015. Statutory returns for the period from February, 2015 onwards were also filed by the petitioner which showed the new premises as the principal place of business.

(3.) During the year 2015-16, the petitioner chose to pay tax on compounding basis under Sec. 8(f) of the KVAT Act, and towards that end, applied for and obtained the necessary permission from the Assessing Authority on 21/5/2015 [Annexure-H]. The returns for the months in which trade was conducted were also filed and tax paid on compounded basis thereunder.