SULEIMAN Vs. STATE OF KERALA

JUDGEMENT

(1.) This O.T. Revision is preferred by the petitioner/assessee aggrieved by the order dtd. 22/1/2018 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT).No.525/2014 and the order dtd. 8/11/2019 in Review Petition No.18/2018 that was preferred by the petitioner before the said Tribunal, seeking a review of the order passed in the appeal.

(2.) The brief facts necessary for disposal of the O.T. Revision are as follows:

(3.) Aggrieved by the order of the Assessing Authority, the petitioner preferred an appeal before the First Appellate Authority. The First Appellate Authority reduced the addition towards probable omission and suppression to 60% of the actual suppression and also directed the Assessing Authority to allow the special rebate as per the provisions under Rule 38(5) of the KVAT Act. Save for this limited modification, the appeal preferred by the petitioner was otherwise dismissed.