GAIAGEN TECHNOLOGIES PRIVATE LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) W.P.(C) No.8448/2021 challenges Ext.P5 order dtd. 5/3/2019, by which, the Kerala Value Added Tax Appellate Tribunal (for short, 'the KVAT Appellate Tribunal') partly allowed the appeals filed by the State and modified the directions of the First Appellate Authority and directed the Assessing Authority to complete the assessment afresh as indicated in paragraphs 9 and 10, taking note of the decision of the Apex Court in State of Gujarat v. Bharat Pest Control [2018-TIOL-310-SC]. There is a further prayer for a direction to respondents 4 and 5 to deposit the amount of service tax erroneously collected from the petitioner to the 1strespondent to discharge the VAT liability confirmed by Ext.P5 order. Challenge is also raised to Ext.P11 order of the 6threspondent rejecting the request for refund of the service tax paid and Ext.P14 notice issued by the 7threspondent under Sec. 25(1) of the Kerala Value Added Tax Act (for short, 'the KVAT Act'). The assessment years in question in the said writ petition are from 2008-'09 to 2012-'13.

(2.) The prayer in W.P.(C) No.19432/2021 is to quash Ext.P13 order of the 6threspondent dtd. 5/7/2021, by which, the annual returns filed by the petitioner for the financial year 2015-'16 claiming exemption on receipts of service contracts have been rejected and resorted to assessment under Sec. 25(1) of the KVAT Act.

(3.) Heard Sri.Bharat Raichandani, the learned counsel appearing for the petitioner, Sri.Sreelal N. Warrier, the learned Standing Counsel appearing for the Service Tax Authorities and Sri.Mohammed Rafiq, the learned Special Government Pleader appearing for the State Revenue.