Dismissed

The State of Kerala v. M/S.Lakshmi Hospital

Kerala HC26 Aug 2022OT.Rev/72/2020

Case brief

AI extract

What is this about?

In a VAT revision petition, the High Court of Kerala dismissed the department's appeal regarding an assessment order, allowing the tax demand only conditionally pending the Supreme Court's decision on a full bench judgment challenging this jurisdiction.

What did the court decide?

liberty granted to the tax department to raise demand only if the Supreme Court reverses the view in S.L.P. No.21097/2019.

The State of Kerala Vs M/S.Lakshmi Hospital — GST and Indirect Tax | Kerala HC (2022)

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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 S.V.BHATTI

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THE HONOURABLE MR.JUSTICE BASANT BALAJI

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FRIDAY, THE 26^TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944

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OT.REV NO. 72 OF 2020

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AGAINST THE ORDER TAVAT 1066/2018 OF AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE REVISION PETITIONER/S:

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THE STATE OF KERALA; REPRESENTED BY THE DEPUTY COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM .

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BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN

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RESPONDENT/S:

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M/S.LAKSHMI HOSPITAL; PALAKKAD 678 013.

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BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES

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THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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O.T.(Rev.) No.72/2020

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J U D G M E N T

S.V. Bhatti, J.

The respondent/State of Kerala in TA (VAT) No.1066/2018 is the revision petitioner. The Tribunal, through the impugned order dated 28.03.2019 in TA (VAT) No.1066/2018, allowed the appeal filed by the dealer/respondent herein. The Tribunal referred to and relied on the judgment of this Court in Sanjose Parish Hospital v. Commercial Tax Officer¹ .

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Mr Shamsudheen, learned Senior Government

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Pleader, informs that the State, aggrieved by the view taken in the Full Bench judgment in Sanjose Parish Hospital, filed S.L.P. No.21097/2019. The matter is pending before the Apex Court. Therefore, firstly it is argued that the Revision can be kept pending, alternatively, it is also stated that a Division Bench of

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this Court in O.T.Rev. No.176/2020 dismissed the revision filed

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1 2019 (1) KLT 336 (FB)

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O.T.(Rev.) No.72/2020

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by the Department, however, granted liberty to raise the demand for the subject Assessment Year, subject to the Supreme Court reversing or modifying the view of this Court in S.L.P. No.21097/2019.

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By granting the liberty to the petitioner herein to raise the demand for the Assessment Year in question, subject to the Supreme Court reversing or modifying the view of this Court in S.L.P. No.21097/2019, the instant O.T. Revision is dismissed.

S.V.BHATTI

JUDGE

BASANT BALAJI

JUDGE

jjj

O.T.(Rev.) No.72/2020

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APPENDIX OF OT.REV 72/2020

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PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.01.2013 PASSED UNDER SECTION 224(1) OF KVAT ACT FOR THE YEAR 2011-12. ANNEXURE B A TRUE COPY OF THE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKADIN KVATA NO. 163 OF 2013(A) DATED 17.04.2018. ANNEXURE C CERTIFIED COPY OF THE ORDER PASSED BY THE APPELLATE TRIBUNAL IN T.A. (VAT) NO. 1066/2018 DATED 28.03.2019.

The State of Kerala v. M/S.Lakshmi Hospital

Case brief

What is this about?

What did the court decide?

The State of Kerala v. M/S.Lakshmi Hospital

Case brief

What is this about?

What did the court decide?

What the court decided

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