Punjab-Haryana High Court
Hometrail Buildtech Pvt. Ltd vs State Of Punjab And Ors on 9 March, 2023
Author: Ritu Bahri
Bench: Ritu Bahri
Neutral Citation No:=
2023:PHHC:039428-DB
CWP-7649-2021 -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
1 CWP-7649-2021
Date of Decision : March 09, 2023
HOMETRAIL BUILDTECH PVT. LTD.
.....Petitioner
VERSUS
STATE OF PUNJAB AND ORS
.....Respondents
2 CWP-3867-2022
M/S HOMETRAIL BUILDTECH PVT. LTD.
.....Petitioner
VERSUS
STATE OF PUNJAB AND ORS
.....Respondents
CORAM: HON'BLE MS. JUSTICE RITU BAHRI
HON'BLE MR. JUSTICE KULDEEP TIWARI
Present : Mr. Puneet Aggarwal, Advocate
for the petitioner.
Mr. Alankar Narula, AAG, Punjab.
RITU BAHRI. J.(Oral)
This order shall dispose of writ petition No.7649 of 2021 and writ petition No. 3867 of 2022 as same and similar issue arises in both the cases.
The present writ petitions have been filed seeking quashing of impugned order dated 20.11.2020 (Annexure P-10), demand notice dated 20.11.2020 (Annexure P-11), notice dated 18.8.2020 (Annexure P-3), order dated 30.11.2021 (Annexure P-11) and demand notice dated 1 of 3 ::: Downloaded on - 05-06-2023 14:38:06 ::: Neutral Citation No:= 2023:PHHC:039428-DB CWP-7649-2021 -2- 30.11.2021 (Annexure P-14).
Reply filed by respondents No.1 to 3 today in the Court is taken on record.
With respect to the dispute in the present petitions earlier the petitioner have filed CWP No.15964 of 2018 (Annexure P-1) whereby challenge made to the assessment order and demand notice dated 15.6.2018 has been allowed on the ground that the health care services provided by the petitioner(s) to indoor patients in the hospital are not taxable. Reference was made to a Division Bench judgment of this Court passed in CWP Nos. 1922 to 1924 of 2012 "M/s Fortis Health Care Limited and another Vs. State of Punjab and others" which were decided on an identical issue. The petitioner(s) have further relied upon the judgment passed by this Court in Annexure P-2. While allowing the aforesaid writ petitions (Annexures P-1 and P-2), it has been observed that the medical procedures/services offered by the petitioner-Hospital are a service and supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical services/procedures and cannot be severed to infer a sale as defined under the Punjab or the Haryana Act, and, therefore, are not exigible to value added tax.
In the reply filed by the respondents, they did not dispute the judgments passed in "Hometrail Buildtech Pvt. Ltd. Vs. The State of Punjab and another" and "M/s Hometrail Estate Pvt. Ltd. Vs. The State of Punjab and another" (Annexures P-1 and P-2). However, the learned State counsel states that against the aforesaid judgments, an SLP is 2 of 3 ::: Downloaded on - 05-06-2023 14:38:07 ::: Neutral Citation No:= 2023:PHHC:039428-DB CWP-7649-2021 -3- pending before the Hon'ble Supreme Court but without any interim stay.
Since the issue is squarely covered in favour of the petitioner
(s), these two present writ petitions i.e. writ petition No.7649 of 2021 and writ petition No. 3867 of 2022 is also allowed in same terms as in CWP No.15964 of 2018 and CWP No.10736 of 2018 (Annexures P-1 and P-2).
(RITU BAHRI)
JUDGE
(KULDEEP TIWARI)
March 09, 2023 JUDGE
ajay-1
Whether speaking/reasoned. : Yes/No
Whether Reportable. : Yes/No
Neutral Citation No:=
3 of 3
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