LARSEN & TOUBRO LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The original petition is filed challenging Exts. P5 and P6, by which the respondent authorities have imposed penalty on the petitioner on the allegation that there was suppression in payment of sales-tax under the Kerala General Sales Tax Act, 1963 (hereinafter referred as the KGST Act).

(2.) The short facts involved in the original petition are as under:

(3.) Petitioner submits that though another revisional remedy is available, in the light of the view taken by the authorities which are contrary to settled position of law, it is necessary that this Court should consider the original petition on merits. Petitioner places reference to the judgement of the Apex Court in Builders Association of India v. Union of India, 1989 73 STC 370, Gannon Dunkerley and Co Ltd v. State of Rajasthan, 1993 88 STC 204, and Steel Authority of India Ltd v. State of Orissa, 2000 118 STC 297 and contends that the levy of works contract tax and the penalty thereon is beyond the legislative competence and powers of the State of Kerala and therefore there cannot be any levy of tax or penalty under the KGST Act.