State of Kerala v. M/S SDF Industries Ltd.

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: Dr. A.K. Jayasankaran Nambiar
Mr. Justice Syam Kumar V.M.
Judgment Date: 2024-08-02
Court Decision / Holding: OT.Revision Nos. 120/2020, 130/2020, 131/2020, 146/2020 and 162/2020 are dismissed; the decisions are in favour of the assessee (SDF Industries Ltd.) and against the Revenue on the limitation issue, following MCP Enterprises v. State of Kerala (2020 (2) KLT 295) which has attained finality.
Final Disposition: Dismissed

Parties to the Case

Appellants / Petitioners

STATE OF KERALA

Respondents

M/S SDF INDUSTRIES LTD.

Legal Representation & Advocates

Counsels for Petitioners

• SRI.V.K.SHAMSUDHEEN

Counsels for Respondents

• SRI.HARISANKAR V. MENON
• SMT.MEERA V.MENON
• SRI.MAHESH V.MENON
• SMT.K.KRISHNA
• SRI.M.KRISHNAKUMAR

Case Synopsis & Summary

This is a Kerala High Court order reviewing five OT (Other Tax Revision) petitions filed by the State of Kerala challenging common orders of the Kerala KVAT/AGRI. In OT.Rev Nos. 120/2020, 130/2020, 131/2020, 146/2020 and 162/2020, the State sought to overturn tax assessments and appellate tribunal orders concerning VAT matters in Palakkad/Kozhikode, spanning assessment years from 2005-06 to 2009-10. The petitions were admitted for hearing on 02.08.2024 before a Division Bench comprising Dr. A.K. Jayasankaran Nambiar, J., and Syam Kumar V.M., J. The core legal issue raised by the State was limitation in filing OT revisions. The Court noted a binding precedent in MCP Enterprises v. State of Kerala (2020 (2) KLT 295), which allegedly addresses this limitation issue, and stated that this decision has attained finality following the Supreme Court’s dismissal of the Revenue’s SLP. Consequently, the Court dismissed the OT revisions, holding that the questions of law raised therein should be answered against the Revenue and in favor of the assessee, M/S SDF Industries Ltd. The order is accompanied by appendices detailing the assessment orders, KVATA/TA appellate orders, and the Tribunal’s common order dated 31.10.2019. The result favors the assessees and upholds the tribunal’s findings on limitation as applicable to these cases.

Submissions & Arguments

Contentions of Appellants / Petitioners

Not explicitly provided in the text of the order. The document records the conclusion that the limitation issue has been decided against the Revenue in MCP Enterprises and that the present OT revisions are dismissed on that basis, without the inclusion of a detailed argument section in the provided material.

Contentions of Respondents

Not explicitly provided in the text of the order. The order references the MCP Enterprises precedent to sustain the Revenue’s challenge regarding limitation, but the detailed submissions of the taxpayer and the government are not included in the material provided.

Cited Precedents (1)

Case Name	Citation	Treatment	Explanation
MCP Enterprises v. State of Kerala	2020 (2) KLT 295	Positive	Cited as controlling precedent on the limitation issue; the present court states the MCP Enterprises decision was against the Revenue and binding, with the Supreme Court having dismissed the Revenue’s SLP, thereby rendering MCP Enterprises final.

Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.** **FRIDAY, THE 2[ND] DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 120 OF 2020** **(AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.428 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)** ## **REVISION PETITIONER/RESPONDENT/REVENUE:** **STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.** **BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN** ## **RESPONDENT/APPELLANT/ASSESSEE:** **M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678 007.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA SRI.M.KRISHNAKUMAR** **THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.130/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** :2: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.** **FRIDAY, THE 2[ND] DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 130 OF 2020** **AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.429 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE** ## **REVISION PETITIONER/RESPONDENT/REVENUE:** **STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM - 682 011.** **BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN** ## **RESPONDENT/APPELLANT/ASSESSEE:** **M/S.SDF INDUSTRIES LTD., SDF HOUSE, N. H. BYPASS ROAD, CHANDRANAGAR, PALAKKAD - 678 007.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA** **THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** :3: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.** **FRIDAY, THE 2[ND] DAY OF AUGUST 2024 / 11TH SRAVANA, 1946** **OT.REV NO. 131 OF 2020** **(AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.430 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)** ## **REVISION PETITIONER/RESPONDENT/REVENUE:** **STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.** **BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN** ## **RESPONDENT/APPELLANT/ASSESSEE:** **M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678 007.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA** **THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** :4: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.** **FRIDAY, THE 2[ND] DAY OF AUGUST 2024 / 11TH SRAVANA, 1946** **OT.REV NO. 146 OF 2020** **AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.432 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE** ## **REVISION PETITIONER/RESPONDENT/REVENUE:** **STATE OF KERALA** **REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682011.** **BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN** ## **RESPONDENT/APPELLANT/ASSESSEE:** **M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678007.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA** **THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** :5: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.** **FRIDAY, THE 2[ND] DAY OF AUGUST 2024 / 11TH SRAVANA, 1946** **OT.REV NO. 162 OF 2020** **(AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.431 OF 2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)** ## **REVISION PETITIONER/RESPONDENT/REVENUE::** ## **STATE OF KERALA** **REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682011.** **BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN** ## **RESPONDENT/APPELLANT/ASSESSEE:** **M/S. SDF INDUSTRIES LTD.,SDF HOUSE, N.H. BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678007.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SRI.K.KRISHNAN** **THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** :6: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **O R D E R** ## **Dr. A.K.Jayasankaran Nambiar, J.** The issue of limitation that is raised in these O.T. Revisions filed by the State has been decided against the revenue by the judgment of this Court in **MCP Enterprises v. State of Kerala [2020 (2) KLT 295]** , which decision we are told has attained finality through the dismissal of the SLP preferred before the Supreme Court by the revenue. Accordingly, these O.T Revisions are dismissed by answering the questions of law raised therein against the revenue and in favour of the assessee. Sd/- ## **DR. A.K.JAYASANKARAN NAMBIAR JUDGE** Sd/- **SYAM KUMAR V.M.** **JUDGE** mns :7: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **APPENDIX OF OT.REV 120/2020** ## **PETITIONER ANNEXURES** ## **ANNEXURE A** **A TRUE COPY OF ASSESSMENT ORDER NO.32090257462/2005-06 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (INCHARGE), SPECIAL CIRCLE, PALAKKAD.** ## **ANNEXURE B** **A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22.2.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.** ## **ANNEXURE C** **CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.428/2018 & CONNECTED CASES DATED 31.10.2019.** :8: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **APPENDIX OF OT.REV 130/2020** ## **PETITIONER ANNEXURES** ## **ANNEXURE A** **A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2006-07 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (INCHARGE), SPECIAL CIRCLE, PALAKKAD.** ## **ANNEXURE B** **A TRUE COPY OF THE APPELLATE ORDER KVATA NO.71/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.** ## **ANNEXURE C** **CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX / AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.429/2018 AND CONNECTED CASES DATED 31.10.2019.** :9: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **APPENDIX OF OT.REV 131/2020** ## **PETITIONER ANNEXURES** ## **ANNEXURE A** **A TRUE COPY OF THE ASSESSMENT ORDER NO 32090257462/2007-08 DATED 30.11.2015 ISSUED BY THE COMMERCIAL TAX OFFICER(IN-CHARGE), SPECIAL CIRCLE, PALAKKAD** ## **ANNEXURE B** **A TRUE COPY OF THE APPELLATE ORDER KVATA NO 72/16 DATED 22.2.2017 OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD** ## **ANNEXURE C** **CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO 430/2018 & CONNECTED CASES DATED 31.10.2019** :10: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **APPENDIX OF OT.REV 146/2020** ## **PETITIONER ANNEXURES** ## **ANNEXURE A** **A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2009-10 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (INCHARGE), SPECIAL CIRCLE, PALAKKAD.** ## **ANNEXURE B** **A TRUE COPY OF THE APPELLATE ORDER KVATA NO.74/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.** ## **ANNEXURE C** **CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA(VAT)NO.432/2018 & CONNECTED CASES DATED 31.10.2019.** :11: OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 ## **APPENDIX OF OT.REV 162/2020** ## **PETITIONER ANNEXURES** ## **ANNEXURE A** **A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2008-09 DATED 30/11/2015 ISUSED BY THE COMMERCIAL TAX OFFICER (INCHARGE), SPECIAL CIRCLE, PALAKKAD.** ## **ANNEXURE B** **A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22/02/2017 OF THE DEPUTY COMMISSIONER (APPEALS). PALAKKAD.** ## **ANNEXURE C** **CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO.431/2018 AND CONNECTED CASES DATED 31/10/2019.**