JUBILEE MISSION MEDICAL COLLEGE HOSPITAL V. THE AGRICULTURAL INCOME TAX AND TAX OFFICER

WP(C)/26434/2020

AI Insights

The case involves Jubilee Mission Medical College Hospital, represented by its director, Fr. Francis Pallikunnath, challenging the penalty orders issued under the KVAT Act by the State Goods and Services Tax Department. The petitioner contested the orders issued by the Agricultural Income Tax and Tax Officer, the Commercial Tax Officer (Enquiry), and the Deputy Commissioner (Appeals). The primary legal issue was whether the petitioner could bypass the established appellate remedies under the KVAT Act and seek relief directly from the High Court. The court's decision emphasized adherence to the statutory appellate framework and dismissed the writ petition, suggesting the petitioner pursue the Second Appellate Authority.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753226 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-11-2020
• Assessment Year: misc
• Other Referred Cases: WPC NO.4150 OF 2020, WPC NO.4998 OF 2020
• Laws Referred To: KVAT Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: S KUMAR; RAHUL; APARNA
• Keywords: KVAT Act; Penalty order; Writ petition; Hierarchical Appellate Remedies; Article 226 of the Constitution

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF NOVEMBER 2020 / 9TH AGRAHAYANA, 1942 WP(C).No.26434 OF 2020(D) PETITIONER/S: JUBILEE MISSION MEDICAL COLLEGE HOSPITAL BISHOP ALAPPATT ROAD, PB NO.737, THRISSUR-680 005, REPRESENTED BY ITS DIRECTOR, FR. FRANCIS PALLIKUNNATH BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX AND TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004 2 THE COMMERCIAL TAX OFFICER (ENQUIRY), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004 OTHER PRESENT: GP:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26434 OF 2020(D) 2 JUDGMENT The petitioner has approached this Court impugning Exts.P4 and P4(a) First Appellate orders under the KVAT Act. Although various contentions are raised in the writ petition in its challenge against the said order, I am of the view that inasmuch as the petitioner had chosen the hierarchical appellate remedies under the Act for pursuing his challenge against the penalty order, he cannot deviate from the said course of action mid-way and approach this Court under Article 226 of the Constitution of India, more so when there is nothing to suggest that the order of the first appellate authority is vitiated by any jurisdictional error or violation of the rules of natural justice. Accordingly, without prejudice to the right of the petitioner to move the Second Appellate Authority against Exts.P4 and P4(a) orders, the writ petition in its challenge against the same is dismissed. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.26434 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER NO.R.10 (E) 430/2016-17 DATED 29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1A COPY OF ORDER NO.R.10 (E) 431/2016-17 DATED 29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1B COPY OF ORDER NO.R.10 (E) 43=2/2016-17 DATED 29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1C COPY OF ORDER NO.R.10 (E) 433/2016-17 DATED 29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1D COPY OF ORDER NO.R.10 (E) 446/2016-17 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1E COPY OF ORDER NO.R.10 (E) 447/2016-17 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1F COPY OF ORDER NO.R.10 (E) 448/2016-17 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1G COPY OF ORDER NO.R.10 (E) 552/2016-17 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1H COPY OF ORDER NO.R.10 (E) 149/2017-18 DATED 16/09/2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1I COPY OF ORDER NO.R.10 (E) 150/2017-18 DATED 16/09/2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1J COPY OF ORDER NO.R.10 (E) 442/2016-17 DATED 5.10.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1K COPY OF ORDER NO.R.10 (E) 489/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1L COPY OF ORDER NO.R.10 (E) 1931/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1M COPY OF ORDER NO.R.10 (E) 1221/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1N COPY OF ORDER NO.R.10 (E) 491/2013-14 DATED 28/12/2019 ISSUED BY THE 2ND RESPONDENT WP(C).No.26434 OF 2020(D) 4 EXHIBIT P1O COPY OF ORDER NO.R.10 (E) 52/2014-15 DATED 15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1P COPY OF ORDER NO.R.10 (E) 139/2014-15 DATED 15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1Q COPY OF ORDER NO.R.10(E)116/2014-15DATED 15.01.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 COPY OF THE HEARING NOTE OF VIDEO CONFERENCE EXHIBIT P3 COPY OF THE JUDGMENT DATED 9.03.2020 OF THIS HON'BLE COURT IN WPC NO.4150 OF 2020 AND WPC NO.4998 OF 2020 EXHIBIT P4 COPY OF THE COMMON ORDER DATED 10.07.2020 ISSUED BY THE 3RD RESPONDENT IN THE APPEALS AGAINST EXT.P1(K) TO EXT.P1(Q) ORDERS EXHIBIT P4A COPY OF THE COMMON ORDER DATED 16.07.2020 OF THE 2ND RESPONDENT IN APPEAL AGAINST EXT.P1 TO EXT P1(J) ORDERS "