9911796707
TMI Blog2023 (11) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... to be a supplier of coir looms and registered as such on the rolls of the Commercial Tax Officer, 2nd Circle, Alappuzha, under the Kerala Value Added Tax Act. He was selected by the Coir Board for inclusion in a list of certified suppliers of coir looms under a Central Government Scheme. Pursuant to his inclusion in the said list, he received orders for the supply of coir looms from various individuals who were the beneficiaries of the Scheme announced by the Central Government through the Coir Board. It would appear that based on the provisions of the Scheme, and on request for loans for the purchase of the coir looms, banks would sanction loans to needy beneficiaries and on being satisfied with the entitlement of their customer for the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority, which is still pending. 3. Against the order of the Intelligence Officer, the petitioner approached the Revision Authority, who by Annexure B order, reduced the penalty to the actual differential tax amount demanded, namely, Rs. 4,61,625/-. In a further revision filed by the petitioner before the Commissioner, Commercial taxes, the Commissioner found that this was a clear case of under billing and evasion of tax and, notwithstanding the fact that the petitioner had paid tax on a reduced amount claiming to be the amount received for the goods actually supplied to the customer, the findings of the First Revision Authority did not warrant any intervention. 4. It is aggrieved by the said order of the Commissioner of Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration and failed to consider relevant aspects of the case? Has not the authorities below failed to grant further opportunity to the petitioner for adducing further evidence? 5. We have heard Sri. Devananda Narasimham, the learned counsel appearing for the petitioner, and Sri. V.M. Shamsudheen, the learned Government Pleader appearing for the respondents. 6. Although it is the strenuous contention of Sri. Devananda Narasimham that in the case of other dealers similarly situated as the petitioner, the First Revision Authority had dropped the proceedings for penalty by setting aside the orders of the Intelligence Officer, we are not in a position to ascertain the reasoning that prompted the First Revision Authority to adopt such a course ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
