IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
&
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 07TH DAY OF JANUARY 2021 / 17TH POUSHA, 1942
OT.Rev.No.1 OF 2021
AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL
INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE IN T.A.(VAT)NO.878/2018 DATED 28-02-2020
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY THE JOINT COMMISSIONER (LAW),
KERALA GST DEPARTMENT, ERNAKULAM.
BY SRI.V.K.SHAMSUDHEEN, SR.GOVERNMENT PLEADER
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S. KIMS ALSHIFA HEALTHCARE PVT. LTD.,
OOTY ROAD, PERINTHALMANNA - 679 322.
OTHER PRESENT:
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
07.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.Rev.No.1 OF 2021
2
ORDER
Shaffique, J The learned Government Pleader submits that, a connected revision had already been disposed of by this Court as per order dated 15.12.2020 in O.T.Rev.No.176/2020. It is made clear that, if the Hon'ble Apex Court reverses the judgment of the Full Bench in Sanjose Parish Hospital (M/s.) and Others v. Commercial Tax Officer and Others [2019 (1) KHC 377 (FB)]; in that event, the assessee will also be subject to the said decision and the State would be entitled to make demand on the basis of the said assessment orders now set aside as modified by the first appellate Authority. The same principle shall apply to this case also. The revision is disposed of accordingly.
Sd/-
A.M.SHAFFIQUE, JUDGE sd/-
GOPINATH P., JUDGE AMV/07/01/2021 OT.Rev.No.1 OF 2021 3 APPENDIX PETITIONER'S/S EXHIBITS:
ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 31/03/2017 BEARING NO.32100780497/2012-13 PASSED BY THE COMMERCIAL TAX OFFICER, PERINTHALMANNA.
ANNEXURE B A TRUE COPY OF THE COMMON ORDER DATED 31/10/2017 IN KVATA NO.235 OF 2017. ANNEXURE C PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT) NO.878 OF 2018 DATED 28/02/2020.
RESPONDENTS EXHIBITS : NIL TRUE COPY P.A.TO JUDGE