2017 (9) TMI 1243

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.... And Dama Seshadri Naidu, JJ. For the Petitioner : Sri K. P. Abdul Azees For the Respondent : Sri Muhammed Rafiq ORDER Antony Dominic, J. These revision petitions are filed by the assessee challenging the common order passed by the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in TA(VAT) Nos. 43/2015, 50/2015, 78/2015, 7....

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.... the Tribunal. By the common impugned order dated 30.01.2016, the Tribunal set aside the order of the first appellate authority and restored the order passed by the Assessing Officer. Contending that in the absence of any appeal or cross objection having been filed by the Revenue, the Tribunal could not have passed orders resulting in enhancement of the liability of the assessee, rectification app....

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....ed out to more than `10 crores. According to the learned counsel, if the assessee had complied with the first appellate authority's orders, its liability would have been less than `1,00,00,000/-. It was in the appeals filed against these orders that the Tribunal has restored the order passed by the assessing officer, as a result of which the liability of more than `10 crores is again fastened ....