2025:KER:28073 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. 25 OF 2017 AGAINST THE ORDER DATED 27.01.2016 IN TAVAT NO.313 OF 2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/APPELLANT/RESPONDENT/REVENUE: STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER(LAW), COMMERCIAL TAXES, ERNAKULAM. SR GP - V K SHAMSUDHEEN RESPONDENT/ APPELLANT/APPELLANT/ASSESSEE : 1 M/S. DAMASY RETAIL JEWELLERS (P) LTD PUTHERIN PLAZA, KPCC JUNCTION, ERNAKULAM, PIN-682011. ADDL.R2 ANAGGH ARAVIND DESAI, A 501, 5TH FLOOR, LINK PALACE, LOKHANDWALA COMPLEX, SWAMY SAMARTH NAGAR, ANDHERI WEST MUMBAI - 400053 ADDL.R3 SUNIL SHETH, 19, PANCHKUTIR, NARIMAN ROAD, VILE PARLE, MUMBAI – 400057. *ADDL.R2 TO R3 IMPLEADED AS PER ORDER DATED 07.10.2024 IN IA NO.2/2024 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.25/2017 2 2025:KER:28073 ORDER Dr.A.K.Jayasankaran Nambiar , J. In this OT Revision, we find that the petitioner - State has not been able to complete service of notice to the respondents in the last eight years. That apart, we do not find any question of law arising from the impugned order of the Tribunal in the instant case. Accordingly, this OT Revision is dismissed for non-prosecution. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE ACR