Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
THURSDAY, THE 2ND DAY OF FEBRUARY 2023 / 13TH MAGHA, 1944 OT.REV NO. 92 OF 2020 AGAINST THE ORDER DATED 19.08.2019 IN TA(VAT) NO. 1406/2018 OF AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REP.BY THE DEPUTY COMMISSIONER(LAW), KERALA GST DEPARTMENT,ERNAKULAM.
BY ADV GOVERNMENT PLEADER SMT.M.M.JASMINE RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.P.V.S. HOSPITAL (P) LTD., RAILWAY STATION ROAD,CALICUT-673001.
BY ADVS.
SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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OT.Rev. No.92 of 2020 O R D E R A.K.Jayasankaran Nambiar, J.
When the Revision Petition was taken up for orders, it was submitted by the learned counsel on either side that the issue involved in this OT. Revision is covered by the judgment of this Court dated 24.06.2020 in OT. Rev. No.75 of 2020 pertaining to the same assessee.
We note that the said judgment followed 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 (F.B)]. In view of the above, we dismiss this O.T Revision by answering the questions of law against the revenue and in favour of the assessee, making it clear, however, that this order is subject to the outcome of the proceedings pending before the Supreme Court impugning the Full Bench judgment referred above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- MOHAMMED NIAS C.P.
JUDGE mns
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OT.Rev. No.92 of 2020 APPENDIX OF OT.REV 92/2020 PETITIONER ANNEXURES Annexure A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 03.01.2018 BEARING NO. 32110832114/2015-16 PASSED BY THE STATE TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, KOZHIKODE.
Annexure B A TRUE COPY OF THE COMMON ORDER DATED 31.05.2018 IN KVATA NO. 166 OF 2018.
Annexure C CERTIFIED COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A(VAT) NO. 1406 OF 2018 DATED 19.08.2019.