Case Law Details
A.M. Abdulla Vs State Tax Officer (Kerala High Court)
The Kerala High Court recently adjudicated on a petition filed by A.M. Abdulla challenging the revisional order passed by the Joint Commissioner of State Tax under Section 56 of the Kerala Value Added Tax Act, 2003. The order in question, dated 29.12.2022 (referred to as Ext.P5), annulled the assessment orders dated 12.02.2015 and 14.09.2017 issued by the Commercial Tax Officer, Chavakkad, and directed a reassessment for the year 2012-13 under the Central Sales Tax Act, 1956.
Background: The petitioner approached the High Court under Article 227 of the Constitution of India, seeking to quash the revisional order on the grounds that the fresh assessment, as mandated by the order, had not yet been conducted. The delay in undertaking the reassessment process formed the crux of the petitioner’s grievance.
Court’s Analysis: Upon hearing the arguments presented by Mr. Harisankar V Menon, counsel for the petitioner, and Ms. Jasmin M M, the Government Pleader for the respondents, the Court evaluated the merits of the revisional order. The Court noted the absence of substantive grounds to invalidate the actions taken by the Joint Commissioner of State Tax. The revisional authority exercised its power under the Kerala Value Added Tax Act, 2003, to ensure compliance with the statutory provisions, thereby mandating a fresh assessment based on the law.
Decision: The Kerala High Court, acknowledging the procedural propriety and jurisdictional competence of the revisional authority, found no justifiable reasons to interfere with the impugned order. The Court underscored that the matter had been remitted to the Assessing Authority for a de novo assessment, an action within the legal prerogatives of the revisional authority.
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