State Of Kerala vs State Of Kerala
2021 Latest Caselaw 575 Ker

             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

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