Kerala High Court
State Of Kerala vs M/S. Modicare Ltd on 3 October, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 1 2024:KER:73593
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
OT.REV NO. 4 OF 2021
AGAINST THE ORDER DATED 12.11.2019 IN TA(VAT) NO.121 OF 2019
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY JOINT COMMISSIONER (LAW), KERALA, GST
DEPARTMENT, ERNAKULAM.
BY ADV GOVERNMENT PLEADER
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S MODICARE LTD.
S. A. ROAD, VYTTILA, KOCHI - 682018.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 03.10.2024, ALONG WITH OT.Rev.15/2021, 17/2021 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 2 2024:KER:73593
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
OT.REV NO. 13 OF 2021
AGAINST THE ORDER DATED 12.11.2019 IN TA(VAT) NO.124 OF 2019
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY THE JOINT COMMISSIONER (LAW), KERALA, GST
DEPARTMENT, ERNAKULAM.
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S. MODICARE LTD.
S. A. ROAD, VYTTILA, KOCHI - 682018.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 03.10.2024, ALONG WITH OT.Rev.4/2021 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 3 2024:KER:73593
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
OT.REV NO. 15 OF 2021
AGAINST THE ORDER DATED 12.11.2019 IN TA(VAT) NO.123 OF 2019
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER (LAW), KERALA GST
DEPARTMENT, ERNAKULAM.
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.MODICARE LTD.
S.A.ROAD, VTTILA, KOCHI-682 018.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 03.10.2024, ALONG WITH OT.Rev.4/2021 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 4 2024:KER:73593
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
OT.REV NO. 17 OF 2021
AGAINST THE ORDER DATED 12.11.2019 IN TA(VAT) NO.122 OF 2019
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY THE JOINT COMMISSIONER (LAW), KERALA GST
DEPARTMENT, ERNAKULAM.
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.MODICARE LTD.,
S.A.ROAD, VYTTILA, KOCHI-682018.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 03.10.2024, ALONG WITH OT.Rev.4/2021 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 5 2024:KER:73593
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
OT.REV NO. 19 OF 2021
AGAINST THE ORDER DATED 12.11.2019 IN TA(VAT) NO.125 OF 2019
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER(LAW), KERALA GST
DEPARTMENT, ERNAKULAM.
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.MODICARE LTD.
S.A ROAD, VYTTILA, KOCHI - 682018.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 03.10.2024, ALONG WITH OT.Rev.4/2021 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 6 2024:KER:73593
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
The learned Government Pleader submits that the issue involved in these O.T. Revisions is covered against the Revenue by the judgment dated 19.02.2020 of a Division Bench of this Court in WA No.1923 of 2018.
Taking note of the said submission, these O.T. Revisions are closed, by answering the questions of law raised therein against the Revenue and in favour of the assessee.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
SYAM KUMAR V.M. JUDGE mns OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 7 2024:KER:73593 APPENDIX OF OT.REV 15/2021 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 3(1A) OF THE KERALA SURCHARGE ON TAXES ACT, 1957 BEARING NO.32070298972/2013-14 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE 1, COMMERCIAL TAXES, ERNAKULAM.
ANNEXURE B A TRUE COPY OF THE COMMON ORDER DATED 17.10.2018 IN KVATA NO.1056A OF 2017.
ANNEXURE C TRUE PHOTOCOPY OF THE COMMON ORDER OF THE TRIBUNAL IN TA (VAT) NO.123 OF 2019 DATED 12.11.2019.
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 8 2024:KER:73593 APPENDIX OF OT.REV 17/2021 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 3(1A) OF THE KERALA SURCHARGE ON TAXES ACT, 1957 BEARING NO.32070298972/2012-13 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, COMMERCIAL TAXES, ERNAKULAMDATED 31.01.2017 ANNEXURE B A TRUE COPY OF THE COMMON ORDER DATED 17.10.2018 IN KVATA NO.1056 OF 2017.
ANNEXURE C TRUE PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT)NO.122 OF 2019 DATED 12.11.2019.
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 9 2024:KER:73593 APPENDIX OF OT.REV 13/2021 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 3(1A) OF THE KERALA SURCHARGE ON TAXES ACT, 1957 BEARING NO.32070298972/2014-15 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE
-I, COMMERCIAL TAXES, ERNAKULAM.
ANNEXURE B A TRUE COPY OF THE COMMON ORDER DATED 17.10.2018 IN KVATA NO.1057 OF 2017.
ANNEXURE C TRUE PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN TA(VAT) NO.124 OF 2019 DATED 12.11.2019.
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 10 2024:KER:73593 APPENDIX OF OT.REV 19/2021 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION(1A) OF THE KERALA SURCHARGE ON TAXES ACT, 1957 BEARING NO.32070298972/2015-16 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE -1, COMMERCIAL TAXES, ERNAKULAM.
ANNEXURE B A TRUE COPY OF THE COMMON ORDER DATED 17.10.2018 IN KVATA NO. 1395 OF 2017.
ANNEXURE C TRUE PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A(VAT) NO.125 OF 2019 DATED 12.11.2019.
OT.REV Nos.4, 13, 15, 17 & 19 OF 2021 11 2024:KER:73593 APPENDIX OF OT.REV 4/2021 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 3(1A) OF THE KERALA SURCHARGE ON TAXES ACT, 1957 BEARING NO.32070298972/2011-12 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE - 1, COMMERCIAL TAXES, ERNAKULAM.
ANNEXURE B A TRUE COPY OF THE COMMON ORDER UNDER DATED 17.10.2018 IN KVATA NO.1055 OF 2017.
ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER OF THE TRIBUNAL IN TA(VAT) NO.121 OF 2018 DATED 12.11.2019.