TaxTMI 
TaxTMI 
2023 (6) TMI 896
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....ship firm engaged in the jewellery trade. It is an assessee under the Kerala Value Added Tax Act [hereinafter referred to as the "KVAT Act"] on the rolls of the Commercial Tax Officer, Angamaly. It had commenced business activities at Angamaly during March, 2014, and the registration certificate issued to it by the Commercial Tax Department showed its registered address as Door No. XX/322A. Till the year 2014-15, the petitioner paid tax on regular basis under Section 6 of the KVAT Act. 2. In February, 2015, the petitioner identified a most spacious and modern building with three floors and moved the business to the said building. The said building had three door numbers, namely Door Nos. XX/438/10, XX/438/19 and XX/438/24. The petitioner a....
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....e Assessing Authority, after hearing the petitioner, proceeded to cancel the permission granted to pay tax on compounded basis for the said year [Annexure- L]. The petitioner therefore preferred an appeal before the Appellate Tribunal, which did not meet with any success, for the same came to be dismissed by Annexure-M order, which is impugned in this O.T. Revision. 5. We have heard Sri. Harisankar V. Menon, the learned counsel appearing on behalf of the revision petitioner and also Smt. Jasmine M.M., the learned Government Pleader appearing on behalf of the respondent. 6. Sri. Harisankar V. Menon points out that the sole reason cited by the Assessing Authority as well as by the Tribunal to justify the cancellation of the permission to pa....
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...., belies the stand of the Department that the shifting of business premises was done only in August, 2015. It is also pointed out that at any rate, there was no allegation of any suppression of turnover by the petitioner at any stage of the proceedings. 7. Per contra, Smt. Jasmine, the learned Government Pleader would support the findings of the Assessing Officer as also the Appellate Tribunal, and argued that in view of the specific provision in sub clause (iv) of Section 8(f), the Assessing Authority was well within its powers, take note of the shifting of business premises and consequently cancelled the permission that was granted to the petitioner to pay tax on compounded basis, which permission was obtained when the petitioner was car....
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....he general words in a statutory text are flanked by restricted words, the meaning of the general words are taken to be restricted by implication with the meaning of the restricted words. The Latin term, noscitur a sociis contemplates that a statutory term is recognised by its associate words. The word "sociis" means "society". Therefore, when general words are juxtaposed with specific words, general words cannot be read in isolation as their colour and contents are to be derived from the context. [See the judgment of the Honourable Supreme Court in Maharashtra University of Health Sciences and Others v. Satchikitsa Prasarak Mandal and Others - [(2010) 3 SCC 786]]. On applying the principle of noscitur a sociis, to determine the scope and ....
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....ssee, even assuming it was done during the middle of the assessment year, justified the cancellation of a permission already granted. As we have already held in Prodair Air Products India Private Limited v. State of Kerala - [2023 (3) KHC 1 (DB)], administrative decision making by tax authorities should also conform to the culture of justification which requires the decision of the tax authority to demonstrate responsiveness, justification and demonstrated expertise. Responsiveness refers to the requirement that the reasons given by the decision maker must respond to the central issues and concerns raised by the parties by 'listening' rather than merely 'hearing' parties. Justification refers to the principle that the exerc....