State Of Kerala vs W. Electro Chemicals on 6 January, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 223 of 2008()


1. STATE OF KERALA, REP. BY
                      ...  Petitioner

                        Vs



1. W. ELECTRO CHEMICALS
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  :W.ELECTRO CHEMICALS,EDAYAR

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :06/01/2010

 O R D E R
                      C.N.RAMACHANDRAN NAIR &
                                 V.K.MOHANAN, JJ.
                 ....................................................................
                             S.T. Rev. No.223 of 2008
                 ....................................................................
                  Dated this the 6th day of January, 2010.

                                        JUDGMENT

Ramachandran Nair, J.

Question raised in the revision case pertains to respondent’s

liability for interest payable under Section 23(3A) of the KGST Act for

the assessment year 2002-2003. The issue stands now decided by Full

Bench judgment of this court in S.T. Rev. No.107/2009. We, therefore,

allow the appeal, set aside the order of the Tribunal and remand the

matter to the Assessing Officer for recomputation of liability for

interest under Section 23(3A) of the KGST Act following the Full

Bench judgment abovereferred. A proposal before recomputation of

interest should be communicated to the assessee and assessee should be

2

given an opportunity to file objection and for hearing before final

orders are passed recomputing liability.

C.N.RAMACHANDRAN NAIR
Judge

V.K.MOHANAN
Judge
pms