Malabar Institute Of Medical Science vs. Asst.Commissioner, Spl Circle-I, SGST Department
Held
The High Court disposed of these three writ appeals by applying the directions issued in its previous judgment dated September 3, 2019, which dealt with two other writ appeals (WA Nos. 1928/2019 & 1929/2019) arising from the same common judgment that disposed of five writ petitions. The court did not provide a separate analysis or decision for these specific appeals but rather extended the operative directions from the earlier judgment. The reasoning and the ratio decidendi for the underlying writ petitions and the earlier writ appeals are not detailed in this excerpt. The operative directions granted in the earlier judgment are thus made applicable here.
Facts
These three writ appeals (WA.Nos. 1943, 1949 & 1950 of 2019) arise from a common judgment of the High Court of Kerala dated August 6, 2019, which disposed of five connected writ petitions. The appellant in all these appeals is M/s. Malabar Institute of Medical Science, represented by its Chief Financial Officer. The respondents are various GST authorities, including the Assistant Commissioner, Deputy Commissioner, and Commissioner of State Tax. Two other writ appeals (WA Nos. 1928/2019 & 1929/2019) stemming from the same common judgment were already disposed of by the High Court on September 3, 2019. The court stated that the directions in the earlier judgment would apply equally to these cases.
Key Issues
The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in the writ petitions or the subsequent writ appeals. It also does not record the arguments presented by the petitioner (M/s. Malabar Institute of Medical Science) or the respondents (GST authorities). The provided text indicates that these writ appeals were disposed of based on the directions issued in previously decided writ appeals arising from the same common judgment. Therefore, the specific grounds of challenge, the relevant legal provisions, and the contentions of each party are not detailed in this excerpt.
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI WEDNESDAY, THE 04TH DAY OF SEPTEMBER 2019 / 13TH BHADRA, 1941 WA.No.1950 OF 2019 AGAINST THE JUDGMENT IN WP(C) NO. 16974/2019(V) OF HIGH COURT OF KERALA DATED 06.08.2019 APPELLANT/PETITIONER: M/S.MALABAR INSTITUTE OF MEDICAL SCIENCE, MINI BYE PASS ROAD, CALICUT, -673 016 REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, P.JAYAKRISHNAN BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENTS/RESPONDENTS: 1 ASST.COMMISSIONER, SPL.CIRCLE-I,SGST DEPARTMENT, KOZHIKODE, PIN-673 020 2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAXES, KOZHIKODE-673 020 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM,KARAMANA.P.O., THIRUVANANTHAPURAM-695 002
SR. G.P. SRI MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04.09.2019, ALONG WITH WA.1943/2019, WA.1949/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI WEDNESDAY, THE 04TH DAY OF SEPTEMBER 2019 / 13TH BH
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