2025 (3) TMI 425

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....an, Government Pleader. For the Respondent: By Advs. Mini G., A. Kumar (Sr.) (K/529/1992), P.J. Anilkumar (K/265/1988), P.S. Sree Prasad (K/1181/2009), Balasubramaniam. ORDER DR. A.K. JAYASANKARAN NAMBIAR, J. This O.T. Revision preferred by the State impugns the order dated 7.6.2023 of the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram in TA(VAT) No.149....

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....mating the use of own delivery chalan to the assessing authority. Further, suspecting the genuineness of the transactions, a security deposit was insisted and proceedings under Section 47 (2) of the Kerala Value Added Tax Act were initiated against the respondent/assessee which culminated in the imposition of a penalty to the tune of Rs. 16,32,040/- as per order dated 28.7.2016. 3. Aggrieved by....

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....elivery chalan before the assessing authority and non mentioning the date of transport? b) Whether on the facts and circumstances of the case, the Appellate Tribunal has erred in relying the judgment of this Honourable Court in M/s Arafa Gold Vs. Assistant Commissioner and others in WP(C) No. 3593/2017 dated 02.08.2017 as facts of the said case are entirely different with the facts of the....

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....where he had been entrusted to take the gold ornaments by the respondent/assessee. It was not in dispute that the jewellery in his possession was being taken for the sole purpose of hallmarking and thereafter returning to the store of the respondent/assessee. The revenue also did not have a case that the goods were meant for sale and that therefore there was a possible evasion of tax. It is also s....