BharatTaxGST

Bharath Chariutable Hospital Society vs. State Of Kerala

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WP(C)/32558/2018HC KeralaGSTCNR KLHC01074467201815 July 2022Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY5 pages
For Petitioner: B.ASHOK SHENOY, K.V.GEORGE, P.N.RAJAGOPALAN NAIR, P.S.GIREESH, RIYAL DEVASSY

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 32558 OF 2018 PETITIONER: BHARATH CHARITABLE HOSPITAL SOCIETY AZAD LANE, THIRUNAKKARA, KOTTAYAM-686 001, REPRESENTED BY ITS PRESIDENT DR.VINOD VISWANATHAN, AGED 47 YEARS, SON OF A.N.VISWANATHAN PILLAI, CHAITHANYA, AZAD LANE, KOTTAYAM-686 001. BY ADVS. B.ASHOK SHENOY K.V.GEORGE P.N.RAJAGOPALAN NAIR P.S.GIREESH RIYAL DEVASSY RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695 001. 2 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER OF STAT TAX, KOTTAYAM-686 001. SMT.RESMITHA R CHANDRAN,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 15th day of July, 2022 This writ petition is filed by the petitioner seeking the following relief: “(a) Call for the records and files leading to Exhibits P8 to P11 orders passed by the 2nd respondent as also Exhibits P12 to P16 notices issued thereunder by 2nd respondent and quash Exhibits P8 to P11 orders as also Exhibits P12 to P16 notices issued thereunder, by issue of a writ in the nature of certiorari or any other appropriate writ, order or direction.”

2.

The issue raised in this writ petition is with respect to the luxury tax imposed on the petitioner and the validity of goods and services tax.

3.

Anyhow the learned counsel for the petitioner fairly submitted that the issue is covered against the petitioner and in favour of the revenue, in the judgment in Sheen Golden Jewels (India) Private Limited v. State Tax Officer (IB)-1 and Others reported in (2019) 27 KTR 119 (Ker). In that view of the matter, this writ petition is dismissed, holding that the issue is covered against the petitioner in Sheen Golden Jewels (India) Private Limited’s case so far as concerning the luxury tax. Shaji P.Chaly

Judge vpv APPENDIX OF WP(C) 32558/2018 PETITIONER EXHIBITS EXHIBIT P1 (2013-14) DATED 12.12.2017 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P2 (2014-15) DATED 12.12.2017 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P3 (2015-16) DATED 18.12.2017 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P4OF NOTICE NO.LT.TRL 1/2016-17 (2016-17) DATED 12.12.2017 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P5OF OBJECTIONS DATED 15.1.2018 SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 (2013-14 TO 2015-16) TRL 1/2017-18 (2016-17) DATED 26.4.2018 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P7OF ARGUMENT NOTES DATED 16.5.2018 SUBMITTED BY PETITIONER’S COUNSEL BEFORE 2ND RESPONDENT. EXHIBIT P8 (2013-14) DATED 18.6.2018 PASSED BY 2ND RESPONDENT. EXHIBIT P9 (2014-15) DATED 18.6.2018 PASSED BY 2ND RESPONDENT. EXHIBIT P10 (2015-16) DATED 18.6.2018 PASSED BY 2ND RESPONDENT.

EXHIBIT P11OF ORDER NO LT.TRL 1/2017-18 (2016-17) DATED 18.6.2018 PASSED BY 2ND RESPONDENT. EXHIBIT P12OF NOTICE OF ASSESSMENT AND DEMAND NO LT.TRL.5/2016-17(2013-14) DATED 18.6.2018 AND NOTICE OF DEMAND OF INTEREST THEREUNDER, ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P13OF NOTICE OF ASSESSMENT AND DEMAND NO LT.TRL.5/2016-17(2014-15) DATED 18.6.2018 AND NOTICE OF DEMAND OF INTEREST THEREUNDER, ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P14OF NOTICE OF ASSESSMENT AND DEMAND NO LT.TRL.5/2016-17(2015-16) DATED 18.6.2018 AND NOTICE OF DEMAND OF INTEREST THEREUNDER, ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P15OF NOTICE OF ASSESSMENT AND DEMAND NO LT.TRL.5/2017-18(2016-17) DATED 18.6.2018 AND NOTICE OF DEMAND OF INTEREST THEREUNDER, ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P16OF ARREAR NOTICE NO LT.TRL. 5/16-17 AND 17-18 DATED 22.9.2018 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P17OF INTERIM ORDER DATED 4.4.2018 IN WPC NO.11355 OF 2018 PASSED BY THIS HON'BLE COURT. //// P.A. to Judge

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.