Disposed

M/S.Abhaya Hospital v. Addl.S.T.O.

Kerala HC25 May 2007OP/19653/2002

Case brief

AI extract

What is this about?

In a sales tax original petition, the Kerala High Court ordered the second respondent to dispose of a pending revision with a hearing to the petitioner within three months. The court also directed the first respondent to examine the contractor's assessment and correct the assumption regarding exemption on transferred goods if factual errors persisted.

What did the court decide?

Direction to second respondent to dispose of pending revision within three months after hearing petitioner; direction to first respondent to examine and correct contractor's assessment regarding exemp

M/S.Abhaya Hospital Vs Addl.S.T.O. — GST and Indirect Tax | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR

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FRIDAY, THE 25TH MAY 2007 / 4TH JYAISHTA 1929

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OP.No. 19653 of 2002(M)

PETITIONER:

M/S.ABHAYA HOSPITAL PVT. LTD., ERATTUKULAM P.O., ALATHUR, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, DR. T.K.JAYARAJAN.

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BY ADV. SRI.E.P.GOVINDAN

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RESPONDENTS:

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ADDL.SALES TAX OFFICER(W.C.& L.T), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, TRICHUR.

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DEPUTY COMMISSIONER, COMMERCIAL TAXES, TRICHUR.

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DEPUTY TAHSILDAR (R.R), ALATHUR TALUK.

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STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, TRIVANDRUM

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BY ADV. SHRI.MOHAMMED RAFFIE, GOVERNMENT PLEADER

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THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/05/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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O.P.No. 19653/2002

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ORDER ON CMP NO. 33488/2002 IN O.P.No. 19653/2002

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DISMISSED.

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25/05/2007.

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SD/- (C.N.RAMACHANDRAN NAIR, JUDGE)

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APPENDIX

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PETITIONER'S EXHIBITS

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P1 : COPY OF THE PENALTY ORDER DATED 27/03/2002 BY THE FIRST RESPONDENT.

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P2 : COPY OF THE REVISION PETITION FILED BY THE PETITIONER.

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P3 : COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT.

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P4 : COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT.

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P5 : COPY OF THE LETTER DATED 10/7/2002.

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P6 : COPY OF THE CHALAN NO. 6581.

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P7 : COPY OF THE CHALAN NO. 6582.

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P8 : COPY OF THE REPLY DATED 15/9/2001.

// TRUE COPY //

PA TO JUDGE

C.N.RAMACHANDRAN NAIR, J.

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O.P. No. 19653 of 2002

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Dated, this the 25^th day of May, 2007

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J U D G M E N T

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Since revision is pending before the statutory authority, there will be direction to the 2^nd respondent to dispose of the revision after hearing the petitioner within a period of three months from now.

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It is seen that the main contractor is granted exemption probably assuming that the goods were transferred in the same form in the civil construction works which does not appear to be corrected factually. First respondent is therefore directed to examine contractor’s assessment and make corrections after notice, if required. GP will forward copy of the judgment to the 1^st respondent for compliance.

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This O.P. is disposed of as above.

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(C.N.RAMACHANDRAN NAIR, JUDGE.)

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M/S.Abhaya Hospital v. Addl.S.T.O.

Case brief

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M/S.Abhaya Hospital v. Addl.S.T.O.

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