Appellate remedy under KVAT Act extends to section 7(4) CST orders after the amended appeal provision

Orders passed under section 7(4) of the Central Sales Tax Act must be examined through the Kerala Value Added Tax Act remedy framework under section 9(2) of the CST Act, with section 16(10) of the KVAT Act and the amended section 55(1) governing the appellate remedy. On the amended wording, an aggrieved person is entitled to appeal against such orders, and the rejection of the appeals as not maintainable failed to give effect to the Finance Act, 2017 amendment. The appeals were therefore maintainable, and the orders dismissing them were unsustainable.

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Issues: Whether an appeal lies under the Kerala Value Added Tax Act against an order passed under section 7(4) of the Central Sales Tax Act, in view of the amended section 55(1) of the Kerala Value Added Tax Act.

Analysis: Orders passed under section 7(4) of the Central Sales Tax Act are to be tested with reference to the remedy structure under the Kerala Value Added Tax Act by virtue of section 9(2) of the Central Sales Tax Act. The corresponding provision under the Kerala Value Added Tax Act is section 16(10), and the appellate remedy is governed by the amended section 55(1). On the amended language, persons aggrieved by orders of the relevant kind are entitled to prefer appeals, and the dismissal of the appeals as not maintainable ignored the amendment introduced by the Finance Act, 2017.

Conclusion: The appeals were maintainable, and the orders rejecting them were unsustainable.

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