Non-consideration of Tribunal’s decision in assessee’s own case for earlier period on identical issue amounts to error apparent on record: HC
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Case details: Koluthara Exports Ltd. v. Union of India [2021] 133 taxmann.com 246 (Kerala)
Judiciary and Counsel Details
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- 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).
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