State of Kerala v Hotel Veeyemmar International (P) Ltd.

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: S.V. Bhatti
Basant Balaji
Judgment Date: 2022-11-29
Court Decision / Holding: Remand the matter to the Tribunal for reconsideration and disposal by the law; Merits are left open for consideration by the Tribunal. S.T. revisions are allowed as above.
Final Disposition: S.T.Revisions allowed; remanded to Tribunal for reconsideration

Parties to the Case

Appellants / Petitioners

State of Kerala

Respondents

Hotel Veeyemmar International (P) Ltd.

Legal Representation & Advocates

Counsels for Petitioners

• M.M. Jasmin

Counsels for Respondents

• M. Jayakrishnan
• Bharath Murali

Case Synopsis & Summary

This is a common High Court of Kerala decision disposing of three Sales Tax Revision petitions (S.T.Rev. Nos. 13, 14 and 15 of 2021) heard together on 29 November 2022. The State of Kerala, represented by the Joint Commissioner of State Tax, challenges the Kerala Sales Tax Appellate Tribunal’s orders on limitation and the correctness of Annexure-A assessment for the years 2010-11 and 2011-12; Hotel Veeyemmar International (P) Ltd. is the respondent. The Tribunal had held that Annexure-A’s assessment order was barred by limitation in TA Nos. 45 and 46 of 2018 (and TA 53/2018). The State contends that the Tribunal’s finding on limitation requires independent scrutiny and that the Tribunal relied on a judgment later reversed by this Court in Commercial Tax Officer v Hotel Breezeland Ltd. The hotel seeks a proper interpretation within the law. After hearing, the Court sets aside the Tribunal’s orders and remits the matters for reconsideration and disposal by the law, leaving merits open. It allows the revisions, with remand to determine the time-bar issue afresh and to apply the relevant law. The judgment treats Hotel Breezeland as persuasive authority for the remand approach, while keeping the broader merits open for later decision.

Provisions of Law Cited

Kerala General Sales Tax Act, 1963

Submissions & Arguments

Contentions of Appellants / Petitioners

State contends that the Tribunal's finding on limitation needs independent scrutiny and that the Tribunal relied on a judgment later reversed by this Court in Commercial Tax Officer v Hotel Breezeland Ltd., hence remand is warranted; merits left open.

Contentions of Respondents

Not elaborated in the excerpt; the record shows only the State's contention regarding limitation and reliance on the Breezeland precedent.

Cited Precedents (1)

Case Name	Citation	Treatment	Explanation
Commercial Tax Officer v Hotel Breezeland Ltd.	2019(2) KLT 432	Positive	The court cites the ratio from the Hotel Breezeland decision and uses it to support remand; although Breezeland was reversed in a related matter, the current decision treats its ratio as persuasive for the remand approach.

Extracted Judgment Text

Exact text extracted from official judgment records.

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI`** ``` & ``` ``` THE HONOURABLE MR.JUSTICE BASANT BALAJI ``` ``` TUESDAY, THE 29[TH] DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944 ST.REV. NO. 13 OF 2021 ``` ``` AGAINST THE ORDER IN T.A.No.45/2018 OF S.T.A.TRIBUNAL, ADDITIONAL BENCH,KZD. ``` ## **`- REVISION PETITIONER: Respondent/Respondent/Revenue)`** ``` STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM. BY ADV GOVERNMENT PLEADER M.M.Jasmin ``` ## **`RESPONDENT/(Appellant/Appellant/Assessee)`** ``` HOTEL VEEYEMMAR INTERNATIONAL (P) LTD. SUDEVAN ROAD, SULTANPET, PALAKKAD – 678 001. ``` ``` BY ADVS. M.JAYAKRISHNAN BHARATH MURALI FOR ADV.RADHAKRISHNAN PILLAI B ``` ``` THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 29.11.2022, ALONG WITH ST.Rev.14/2021, 15/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` S.T.Rev.Nos.13, 14 & 15 of 2021 -2- # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR.JUSTICE BASANT BALAJI ``` ``` TUESDAY, THE 29[TH] DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944 ``` ``` ST.REV. NO. 14 OF 2021 ``` ## **`AGAINST THE ORDER IN TA NO.46/2018 OF AGRL.I.T.ADDITIONAL`** ``` BENCH,KOZHIKODE ``` ## **`REVISION PETITIONER(Respondent/Respondent/Revenue)`** ``` STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM. ``` ``` BY GOVERNMENT PLEADER SMT.M.M.JASMIN ``` ## **`RESPONDENT/(Appellant/Appellant/Assessee)`** ``` HOTEL VEEYEMMAR INTERNATIONAL (P) LTD. SUDEVAN ROAD, SULTANPET, PALAKKAD-678 001 ``` ``` BY ADV BHARAT MURALI FOR ADV.RADHAKRISHNA PILLAI B ``` ``` THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 29.11.2022, ALONG WITH ST.Rev..13/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` S.T.Rev.Nos.13, 14 & 15 of 2021 -3- # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE S.V.BHATTI`** ## **`&`** ``` THE HONOURABLE MR.JUSTICE BASANT BALAJI ``` ``` TUESDAY, THE 29[TH] DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944 ST.REV. NO. 15OF 2021 ``` ``` AGAINST THE ORDER IN TA No.53/2018 OF AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE ``` ## **`REVISION PETITIONER:- (Respondent/Respondent/Revenue)`** ``` THE STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM. ``` ``` BY ADV GOVERNMENT PLEADER M.M.JASMIN ``` ## **`RESPONDENT: (Appellant/Appellant/Assessee)`** ``` HOTEL VEEYEMMAR INTERNATIONAL PVT LTD., SUDEVAN ROAD, SULTANPET, PALAKKAD 678 001. BY ADV RADHAKRISHNA PILLAI B ``` ``` THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON ``` ``` 29.11.2022, ALONG WITH ST.Rev..13/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` S.T.Rev.Nos.13, 14 & 15 of 2021 -4- ## **S.V.BHATTI & BASANT BALAJI, JJ.** **---------------------------------------------** **S.T.Revision Nos.13, 14 and 15 of 2021** **---------------------------------------------** Dated this the 29th day of November 2022 ## **ORDER** ## _S.V.Bhatti, J._ We have heard Smt. M.M. Jasmin, learned counsel for the revision petitioner and Adv.Bharat Murali for Adv.Radhakrishna Pillai for the respondent. 2. State is the revision petitioner. Hotel Veeyemmar International (P) Ltd./a dealer registered under Kerala General Sales Tax Act, 1963, is the respondent. Identical questions of law and similar circumstances are present for consideration in both revisions, hence are disposed of by this common order. 3. Learned Government Pleader Jasmine invited our attention to the order of the Tribunal. She contended that the Tribunal recorded a finding that the order in Annexure-A is barred by limitation. The finding of fact, whether it is within the time or barred by limitation, S.T.Rev.Nos.13, 14 & 15 of 2021 -5- is a matter to be independently considered, and secondly, the Commissioner and the Tribunal relied on a judgment reversed by this Court in Commercial Tax Officer v Hotel Breezeland Ltd.[1] Therefore the matters require re-consideration by the Tribunal. 4. We have perused the order of the Tribunal and the ratio laid down by this Court in _Hotel Breezeland_ case. We are in agreement with the sole argument advanced by the counsel for the State. As the argument is to have the matters remanded after setting aside the order under revisions, we have considered only whether remand is warranted. Hence we set aside the order of the Tribunal. Remit the matter to the Tribunal for re-consideration and disposal by the law. Merits are left open for consideration by the Tribunal. S.T. revisions are allowed as above. SD/- **S.V.BHATTI, JUDGE** SD/- **BASANT BALAJI, JUDGE** css/ 1 2019(2) KLT 432 S.T.Rev.Nos.13, 14 & 15 of 2021 -6- ## **`APPENDIX OF ST.REV. 14/2021`** ``` PETITIONER ANNEXURES Annexure A ``` ``` Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2010-11 DATED 31/12/2013 Annexure BA TRUE COPY OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY IN STA NO.7/2014 DATED 24/12/2016 Annexure cA TRUE COPY OF THE COMMON ORDER PASSED BY THE SALE TAX APPELLATE TRIBUNAL IN T.A NO.45 AND 46 OF 2018 DATED 16/12/2020 ``` S.T.Rev.Nos.13, 14 & 15 of 2021 -7- ## **`APPENDIX OF ST.REV. 15/2021`** ``` PETITIONER ANNEXURES Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2010-11 DATED 31.12.2013. Annexure BA TRUE COPY OF THE COMMON ORDER PASSED BY THE SALE TAX APPELLATE TRIBUNAL IN T.A. NO. 45 AND 46 OF 2018 DATED 16.12.2020. ``` ``` Annexure C ``` ``` Annexure D ``` ``` Annexure E ``` ``` A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2011-12 DATED 02.01.2014. ``` ``` A TRUE COPY OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY IN STA NO. 8/2014 DATED 24.12.2016. ``` ``` A TRUE COPY OF THE ORDER PASSED BY THE SALE TAX APPELLATE TRIBUNAL IN T.A. NO. 53 OF 2018 DATED 16.12.2020. ``` S.T.Rev.Nos.13, 14 & 15 of 2021 -8- ## **`APPENDIX OF ST.REV. 13/2021`** ``` PETITIONER ANNEXURES Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2009-10 DATED 31.12.2013. Annexure BA TRUE COPY OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY IN STA NO.6/2014 DATED 24.12.2016. Annexure CA TRUE COPY OF THE COMMON ORDER PASSED BY THE SALE TAX APPELLATE TRIBUNAL IN T.A.NO.45 AND 46 OF 2018 DATED 16.12.2020. ```