2025-VIL-1191-KER
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VAT High Court Cases

Kerala Value Added Tax Act, 2003 - Inclusion of Assessee Surcharge Tax (AST) under KGST Act, 1963 for computation of compounded tax liability under KVAT Act, 2003 - Petitioner contended that the Authorities had been wrongly including the Assessee Surcharge Tax (AST) under Section 5D of the Kerala General Sales Tax Act, 1963, for computing the compounded tax payable under Section 7 of the Act. The petitioner was challenging the assessment order passed by the Respondent No.4 under Section 8(f) of the KVAT Act, alleging that the Respondent had included the AST component under Section 5D of the KGST period in the base year while arriving at the compounded tax liability on the inception of KVAT - Whether the inclusion of AST under KGST Act for computation of compounded tax liability under KVAT Act is valid – HELD - Once the Revenue gives the option of compounded payment of tax to the assessee and it accepts that system, the Revenue cannot subsequently assess the assessee in the regular process and make a demand for additional tax under Section 5D of the KGST Act, 1963. The Assessing Authority had failed to apply the binding precedent of the Supreme Court in Bhima Jewellery by making a casual finding that the petitioner was not a party to the said decision. The reassessment applying the Bhima Jewellery decision alone is required in the matter. If the decision in Bhima Jewellery is applied, it is a matter of reworking the assessment at the hands of the Assessing Authority, removing the cascading effect of AST - the impugned assessment order is set aside and Respondents are directed to re-do the assessment in light of the decision in Bhima Jewellery after hearing the petitioner – The writ petition is allowed
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