Case Law Details
State of Kerala Vs Sri. P. T. Johnson (Kerala High Court)
Conclusion: In present facts of the case, the Hon’ble High Court dismissed the Revision filed by the Revenue and upheld the Orders of Tribunal where it sustained the Remand Order passed by the Deputy Commissioner (Appeals) as there was violation of principle of Natural Justice in the Original Order passed by the primary authority.
Facts: The dealer is engaged in the business of rearing Broiler Chicken Birds and its sale. The inspection of dealer’s books, by the Revenue disclosed that the dealer had undervalued the chicken for the purpose of account books and paid VAT thereon. In other words, suppression of actual sale value of chicken was resorted to resulting in evasion of tax.
The Revenue initiated proceedings under Section 67 of the Act for the assessment year 2008-09. The Revenue finally imposed penalty of Rs.3,11,39,550/- through the order dated 30.10.2012 based on undervaluation, resulted in estimation of turnover and details in the income tax returns filed by the dealer are contradictory. The dealer aggrieved by the order, filed appeal before the Deputy Commissioner (Appeals) and the Deputy Commissioner, through the order dated 29.10.2013 set aside the order dated 30.10.2012 and remanded the case to Primary Authority for disposal in accordance with law.
The Revenue filed Appeal before the KVAT against the remand order, but Tribunal upheld the remand order. The Revenue then approached the Hon’ble High Court.
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