RENUKA JEWELLERY THALASSERY Vs. STATE OF KERALA

JUDGEMENT

(1.) As both these O.T.Revisions impugn a common order of the Kerala Value Added Tax Appellate Tribunal, in Review Petition No.1 of 2021 in T.A. (VAT) No.1429 of 2018 and Review Petition No.6 of 2021 in T.A.(VAT) No.631 of 2019, they are taken up for consideration together and disposed by this common judgment.

(2.) The revision petitioner herein is engaged in jewellery business. For the assessment year 2016-2017, the revision petitioner had applied for payment of tax on compounded basis and the application filed in that regard was accepted by the department. Accordingly, the revision petitioner paid tax on compounded basis for the said assessment year during different months. It would appear that proceedings were initiated against the revision petitioner for the assessment year 2014-2015 and 2015-2016 for revising the assessments already done during the said years. The said proceedings resulted in an enhancement of the tax payable on compounded basis for the assessment year 2014-2015, and a modification of the tax payable on compounded basis for the assessment year 2015-2016. As a consequence of the enhancement made in the tax payable on compounded basis for those years, notices were issued to the revision petitioner for revising the tax payable on compounded basis for the different months in 2016-2017. One of the notices was for the period from April to June 2016 and the second notice was issued to cover the period from July 2016 to March 2017. The assessments were thereafter completed by modifying the tax payable on compounded basis for the assessment year 2016-2017 based on the enhancement made for the previous years.

(3.) Aggrieved by the orders passed by the assessing authority enhancing the tax payable on compounded basis for the assessment year 2016-2017, the revision petitioner preferred appeals before the first appellate authority. The same, however, came to be dismissed by the first appellate authority. In further appeals preferred by the revision petitioner before the appellate tribunal, the appellate tribunal initially allowed the appeals based on the orders passed by the tribunal in earlier V.A.T. appeals pertaining to the revision petitioner for the assessment years 2014-2015 and 2015-2016 respectively. The appellate tribunal found that there was no justification for causing any revision in the tax payable on compounded basis by the assessee for the assessment year 2016-2017.