Non-consideration of Tribunal’s decision in assessee’s own case for earlier period on identical issue amounts to error apparent on record: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 23 December, 2021
Latest from Taxmann
Case details: Koluthara Exports Ltd. v. Union of India [2021] 133 taxmann.com 246 (Kerala)
Judiciary and Counsel Details
-
- Bechu Kurian Thomas, J.
- M. Gopikrishnan Nambiar, K. John Mathai, Joson Manavalan, Kuryan Thomas, Paulose C. Abraham, Raja Kannan and Keshavraj Nair, Advs. for the Petitioner.
- P. Vijayakumar, ASGI and Sreelal N. Warrier, SC for the Respondent.
Facts of the Case
The petitioner was engaged in the processing of raw fish, manufacture of frozen fish and its export. A show-cause notice was issued to treat the activity of the petitioner as a service. It challenged those orders of adjudication before the Appellate Tribunal and the Tribunal allowed the appeals after finding that the activity undertaken by the petitioner would amount to manufacture and therefore, excluded from the purview of service tax. The department again initiated proceedings for the subsequent periods on identical issue and confirmed demands of service tax on the petitioner. It filed application seeking rectification but the same was rejected and therefore, it filed writ petition against the same.
ITAT Held
The Honorable High Court observed that Tribunal’s decision in petitioner’s case for an earlier period on a particular issue is binding upon Commissioner (Appeals) and subordinate authorities. The non-consideration of Tribunal’s decision despite same brought to the notice would amount to an error apparent on face of record as held by Supreme Court in Honda Siel Power Products Ltd. v. CIT [2007] 165 Taxman 307. Therefore, it was held that rectification application would be considered afresh after affording opportunity of hearing.
List of Cases Referred to
- Honda Siel Power Products Ltd. v. CIT [2007] 165 Taxman 307/295 ITR 466 (para 7).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
