M/S.Nims Hospital And Pharmacy vs. State Tax Officer
Held
The High Court disposed of the writ petition, directing the petitioner to pursue the statutory appeal remedy under the KVAT Act. It suspended the assessment order for six weeks and instructed the appellate authority to consider the appeal and stay application, applying the principles from the cited precedent.
Facts
M/s. NIMS Hospital and Pharmacy challenged an assessment order dated 31.08.2018, contending that the legal objections were covered by a prior High Court decision. The respondents argued that jurisdictional facts needed to be examined by the appellate authority, and the writ petition should not be entertained.
Key Issues
Whether the High Court should entertain a writ petition challenging an assessment order when a statutory appeal remedy is available, especially when a prior High Court decision might be applicable but jurisdictional facts need examination.
Sections Cited
Section 55 of the KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF APRIL 2019 / 18TH CHAITHRA, 1941 WP(C).No. 10914 of 2019 PETITIONER/S: M/S.NIMS HOSPITAL AND PHARMACY, VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR M.S.FAIZAL KHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 STATE TAX OFFICER, STATE GST DEPARTMENT, NEYYATTINKARA - 695 121. 2 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: SR. G.P. SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 10914/2019 -2- J U D G M E N T Heard Sri Harisankar V. Menon for the petitioner and Sri C.K. Govindan, the learned Senior Government Pleader for the respondents.
The petitioner runs a hospital at Neyyattinkara, and files the instant writ petition challenging Ext.P2 assessment order dated 31.08.2018. The learned Counsel for the petitioner does not dispute that the petitioner has statutory remedy of app
The judgment continues below.
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