M/S. Nims Hospital And Pharmacy vs. The State Tax Officer
Held
The Division Bench noted that a previous writ appeal (WA No.747 of 2019) concerning the judgment relied upon by the Single Bench had already been dismissed. Consequently, finding no reason to entertain the current appeal, the writ appeal was dismissed.
Facts
The appellant challenged Section 174(2)(d)(e) of the Kerala GST Act, 2017, before a Single Bench, which dismissed the petition by relying on a judgment in another case. This writ appeal was filed against that Single Bench judgment.
Key Issues
The key legal issue was the challenge to the validity of Section 174(2)(d)(e) of the Kerala GST Act, 2017.
Sections Cited
Section 174(2)(d)(e) of the Kerala GST Act, 2017
AI-generated summary — verify with the full judgment below
1 2025:KER:30485
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WA NO. 597 OF 2025 AGAINST THE JUDGMENT DATED 18.01.2019 IN WP(C) NO.17501 OF 2018 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIONER :
M/S. NIMS HOSPITAL AND PHARMACY VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN, PIN - 695123
BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD A.MOHAMMED FAIZAL ARJUN P.V.
RESPONDENT(S)/RESPONDENTS :
1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, NEYYATTINKARA, PIN - 695121
2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695001
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 2025:KER:30485
4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MIN
The judgment continues below.
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