Kerala High Court
M/S Malabar Multi Speciality Center ... vs The State Tax Officer on 17 March, 2020
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941
WP(C).No.8219 OF 2020(B)
PETITIONER:
M/S MALABAR MULTI SPECIALITY CENTER PRIVATE LIMITED
ERANHIPALAM, KOZHIKODE-673 020,
REPRESENTED BY ITS DIRECTOR V.N.MONI.
BY ADVS.
SRI.DEEPU THANKAN
SMT.UMMUL FIDA
SMT.LAKSHMI SREEDHAR
RESPONDENT:
THE STATE TAX OFFICER
2ND CIRCLE, COMMERCIAL TAX DEPARTMENT,
KOZHIKODE-673 006.
GP DR THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8219 OF 2020(B)
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JUDGMENT
Dated this the 17th day of March 2020 The petitioner is against Ext.P1 notice dated 12.02.2020 whereby proceedings under Section 25(1) of the KVAT Act had been initiated against the petitioner on the ground that for the assessment year 2013-2014 as it escaped the turn over pertaining to the medicines, medical/ surgical equipments.
2. Learned counsel for the petitioner submits that petitioner is a charitable hospital and had been granted exemption under Section 12AA of the Income Tax Act, for payment of the income tax.
3. The consumables used for providing medical facilities to the indoor patients are not exigible to the KVAT Act as per Full Bench judgment of this Court in Sanjose Parish Hospital v. Commercial Tax Officer [2019 (1) KLT WP(C).No.8219 OF 2020(B) 3 336] and Two Division Benche decisions of Hon'ble High Court of Punjab and Haryana in M/s.Fortis Healthcare Limited v. State of Punjab and others on 23.01.2013 and M/s.Hometrail Estate Pvt.Ltd v. The State of Punjab and Anr on 27.08.2018.
4. Dr.Thushara James does not deny the ratio decidendi culled out in the averments in the aforesaid judgments. Ext.P1 notice is therefore, quashed.
Writ petition is allowed as above.
Sd/-
AMIT RAWAL
dlk/18.03.2020 JUDGE
WP(C).No.8219 OF 2020(B)
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APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 12.2.2020
ISSUED BY THE RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED
11.4.2019 IN WPC NO.11732/2019 PASSED BY THIS HON'BLE COURT.