THE STATE OF KERALA Vs. WHIRLPOOL OF INDIA

JUDGEMENT

(1.) THIS revision is preferred by the Revenue against the order of the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT) No. 814 of 2011 dated 12.09.2013, by which order the learned Appellate Tribunal interfered with the order passed by the Intelligence Officer imposing penalty and which was affirmed by the 1st appellate authority under Section 47(6) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the KVAT Act" for short) and deleted the same.

(2.) BRIEF facts contained in the penalty order which are required to be noticed for the disposal of this revision alone are stated hereunder:

(3.) EVEN though the assessee preferred statutory appeal, the first appellate authority confirmed the order of penalty imposed by the Intelligence Officer. Aggrieved, assessee preferred appeal before the learned Appellate Tribunal which interfered with the order of the authorities below and held that since there was no attempt for evasion of tax, the penalty imposed by the Intelligence Officer cannot be sustained and accordingly the penalty was deleted. It is thus aggrieved by the order of the Appellate Tribunal this revision is preferred by the Revenue.