State Of Kerala vs M/S Elite Mission Hospital Pharmacy
2024 Latest Caselaw 31953 Ker

Kerala High Court

State Of Kerala vs M/S Elite Mission Hospital Pharmacy on 7 November, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

                                                       2024:KER:82893

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

       THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                  &

              THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR

    THURSDAY, THE 7TH DAY OF NOVEMBER 2024/16TH KARTHIKA, 1946

                        OT.REV NO. 67 OF 2024

REVISION PETITIONER:

          STATE OF KERALA,REPRESENTED BY THE JOINT COMMISSIONER
          OF STATE TAX (LAW),
          DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX,
          ERNAKULAM, PIN - 682011


          BY ADV GOVERNMENT PLEADER V.K. SHAMSUDHEEN


RESPONDENT:

          M/S ELITE MISSION HOSPITAL PHARMACY,
          KOORKKANCHERRY, THRISSUR, PIN - 680007



     THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON
07.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                  2024:KER:82893
OT.REV NO. 67 OF 2024

                                         2



                                     ORDER

It is brought to our notice by the learned Government Pleader

that the issue involved in this OT.Revision stands covered against the

revenue by the judgment of the Full Bench of this Court in Sanjose

Parish Hospital (M/s.) and Others v. Commercial Tax Officer and

Others [2019 (1) KHC 377 (FB)]

2. It is further submitted that, in similar matters, another Bench

of this Court in the judgment dated 08.09.2020 in OT.Revision

No.111/2020, had reserved the right of the petitioner/State to revive the

demands on the basis of assessment orders that are now set aside if the

Supreme Court ultimately reverses the aforesaid Full Bench Judgement.

Taking note of the submissions of the learned Government

Pleader, this OT.Revision is closed by answering the questions of law

raised against the revenue and in favour of the assessee, following the

judgment of the Full Bench in Sanjose Parish Hospital's case (supra),

and reserving the liberty in the State to resurrect the demand on the

basis of the assessment order in the event of the Supreme Court

reversing the aforesaid Full Bench judgment.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

K. V. JAYAKUMAR JUDGE msp 2024:KER:82893 OT.REV NO. 67 OF 2024

PETITIONER ANNEXURES

Annexure A A TRUE COPY OF THE ASSESSMENT ORDER DATED 02.01.2013 PASSED UNDER SECTION 25(1) OF KVAT ACT FOR THE YEAR 2009-10

Annexure B A TRUE COPY OF THE ORDER PASSED BY THE ASST.

COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR IN KVATA NO. 79 OF 2013 DATED 31.01.2018.

Annexure C CERTIFIED COPY OF THE ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA VAT NO. 299/2018 DATED 21.02.2024.