IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 ST.Rev..No. 158 of 2009() ------------------------- TA.214/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): APPELLANT/ASSESSEE: ---------------------------------- M/S.BHARATH STEEL AGENCIES, OPP.GHS VENGARA, MALAPPURAM. ADV. M/S.BHARATH STEEL AGENCIES,MALAPPURAM. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 158 OF 2009 -------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT Ramachandran Nair, J. Since the issue raised that is assessee's liability for interest under Section 23(3A) of the KGST Act stands covered by Full Bench judgment of this Court in ST Rev. 107 of 2009, by which earlier judgment of this Court relied on by the Tribunal stands reversed, we allow the revision by vacating the order of the Tribunal and that of the lower authorities and remand the matter to the assessing officer to recompute and demand interest under the above provision after issuing notice to the assessee based on the Full Bench judgment of this Court above referred. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2