JAYADEVAN KUNJUKRISHNAN Vs. STATE OF KERALA

JUDGEMENT

(1.) In all these S.T.Revisions filed by the assessee, what is impugned is the common order of the Kerala Value Added Tax Appellate Tribunal, Thiruvannathapuram, dismissing the appeals preferred by the petitioner for the assessment years 2009-2010, 2010-2011, 2011-2012 and 2012-2013 under the Kerala General Sales Tax Act (for short, the KGST Act).

(2.) The brief facts necessary for the disposal of these S.T.Revisions are as follows:

(3.) The Appellate Tribunal, by the order impugned in these revisions, found that since the petitioner had remitted tax on the basis of the compounding provisions, he could not thereafter turn around and contend that since he had not formally filed an application for payment of tax on the compounded basis, the department had not accepted the tax on compounded basis, and therefore the latter was obliged to assess him under the normal provisions of the KGST Act.