2026 (7) TMI 1840

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....<br>WA NO. 1253 OF 2026 - -<br>CST, VAT & Sales Tax<br>HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN AND HONOURABLE MR. JUSTICE BASANT BALAJI For the Appellant: Sri Shaij Raj T K -SR GP. For the Respondent: Sri S Vinod Bhat. JUDGMENT PER DEVAN RAMACHANDRAN, J This appeal is against the judgment of a learned Single Judge of this Court in W.P.(C) No. 17598 of 2022, directing that the proc....

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....ment. He prayed that, consequently, the impugned judgment be set aside. 3. Sri. S. Vinod Bhat - learned counsel for the respondent, in response, submitted that this appeal is an abuse of process because, the directions in the impugned judgment are wholly in tune with the statutory obligation of the Revenue under Section 39 of the KVAT Act. He showed us that the afore provision has been extracte....

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....n that the procedure under Section 39 of the KVAT Act had not been followed. It also noticed that, it is the specific case of the respondent that he was not a Director of the assessee - Company at the time when the alleged tax became due. 5. After holding as afore, the learned Single Judge has directed the Principal Secretary, Department of Taxes, Government of Kerala - the 5th appellant herein....

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.... as said above, were the respondent asserts that he was not the Director of the Company at the relevant time. 7. We cannot find the directions in the judgment to be in error, though the manner in which it has been framed perhaps would require a little bit of change from our side. This is because, as per Section 39 of the KVAT Act, the onus to prove that the non-recovery was not on account of ne....