2025:KER:28052 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 OT.REV NO. 141 OF 2015 AGAINST THE ORDER DATED 22.12.2014 IN R.P.NO.1/2014 IN T.A. (VAT)NO.1122 OF 2013 OF KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE: STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. SR GP VK Shamsudheen RESPONDENT/ APPELLANT/APPELLANT/ASSESSEE : 1 M/S.GITANJALI LIFE STYLE LTD. KOZHIKODE, PIN:673 001. *ADDL.R2 MEHUL C CHOKSI GOKUL,99/9TH & 10TH FLOOR, NEW WHITE HOUSE,WALKESWAR, MUMBAI-06. *ADDL.R3 ABHISHEK S GUPTA 1/13,BARIA SOC,DR.C.G.ROAD,CHEMBUR, MUMBAI-74. OT Rev.No.141/2015 2 2025:KER:28052 *ADDL.R4 DHANESH VRAJLAL SETH 5,GANATH BHUVAN,1ST FLOOR,MORVI LANE, CHOWPATY MUMBAI-57. *ADDL.R2 TO R4 ARE IMPLEADED AS PER ORDE DATED 15.10.2024 IN IA NO.1/2024 IN OT.REV.NO.141/2015 THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT Rev.No.141/2015 3 2025:KER:28052 ORDER Dr.A.K.Jayasankaran Nambiar , J. In this OT Revision of 2015, the petitioner - State has not been able to complete service of notice to the respondents in the last ten years. Under the said circumstances, we deem it appropriate to dismiss the OT Revision for non-prosecution. Accordingly, the OT Revision is dismissed for non-prosecution. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE ACR