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2017 (11) TMI 1698 - KERALA HIGH COURTClarification under Section 94 of the Kerala Value Added Tax Act, 2003 - Transfer of right to use goods - installation of hoardings and providing the services of putting up advertisements on the said hoardings - taxable event or not - Held that:- Even if the irregularities pointed out by the learned Government Pleader did exist, it was incumbent upon the respondents to have brought the anomaly to the notice of a judicial forum for the purposes of setting aside Ext.P4 order of clarification, which, according to them, was illegal. The said course of action not having been adopted by the respondents, permitting the 1st respondent to withdraw an earlier order passed by him, would tantamount to blessing an illegality that is committed by the 1st respondent, in that it would amount to permitting the 1st respondent to exercise a power to review, which is not conferred under the Statute. Ext.P5 order is quashed, to the limited extent that it withdraws Ext.P4 earlier order of clarification.
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