2024 (7) TMI 1038

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....25 of 2020 is a petition impugning the common order of the Tribunal to the extent it cancels the penalty imposed on the respondent assessee under Section 47 (6) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act'). OT. Revision No. 151 of 2020 is the revision petition preferred against the common order of the Tribunal to the extent it cancels the additions made in the assessment order pertaining to the respondent assessee for the assessment year 2012-2013, based on the penalty order passed by the Intelligence Officer. 2. The brief facts necessary for the disposal of these Revision Petitions are as follows: The respondent assessee was engaged in the business of IT Technical Support and Software De....

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.... assessment order also culminated in an order that was the subject of an appeal before the Appellate Tribunal against the additions made against the assessee. 5. The Appellate Tribunal considered both the appeals together and found on facts, after examining the assessment records as also the penalty files, that during the return period 2012-2013, Form 8F declarations signed by the consignor were available at page 39 of the records produced by the Department. Similarly, the tax invoice covering the consignment that was detained was also available at pages 41 to 45 along with e-sugam form issued by the Government of Karnakata dated 28.08.2012. The Tribunal also found that the assessee had also produced the necessary Form 16 before the Inte....

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....f goods from the consignor in Bangalore. 8. We have heard Sri. V.K. Shamsudheen, the learned the learned Government Pleader for the petitioner State as also Sri.R.Jaikrishna, the learned counsel for the respondent assessee in both the OT. Revision petitions. 9. On a consideration of the rival submissions, we are of the view that these OT. Revision Petitions at the instance of the State must necessarily fail. The Appellate Tribunal in the order impugned in these revision petitions clearly finds as a matter of fact that the consignment that was detained was accompanied by valid transport documents such as the invoice and the checkpost declarations in Form 8F. The Tribunal also found that the assessee had immediately after the goods were....