WA No.597 of 2025 1 2025:KER:30485 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WA NO. 597 OF 2025 AGAINST THE JUDGMENT DATED 18.01.2019 IN WP(C) NO.17501 OF 2018 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIONER : M/S. NIMS HOSPITAL AND PHARMACY VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN, PIN - 695123 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD A.MOHAMMED FAIZAL ARJUN P.V. RESPONDENT(S)/RESPONDENTS : 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, NEYYATTINKARA, PIN - 695121 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 WA No.597 of 2025 2 2025:KER:30485 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001 SRI.V.K.SHAMSUDHEEN, SR.GP SRI.V.GIRISH KUMAR, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA No.597 of 2025 3 2025:KER:30485 DR. A.K. JAYASANKARAN NAMBIAR & EASWARAN S., JJ. -------------------------------- W.A. No.597 of 2025 ------------------------------------------ Dated this the 7TH day of April, 2025 JUDGMENT Easwaran S.,J. This intra-court appeal arises out of the judgment dated 18.1.2019 in W.P.(C) No.17501 of 2018, wherein the learned Single Bench had repelled the challenge to Section 174(2)(d)(e) of the Kerala GST Act, 2017. While passing the impugned judgment, the learned Single Judge relied on the judgment rendered by the Single Bench in W.P.(C) No.11335 of 2018. We find that as against the dismissal of W.P.(C) No.11335 of 2018, a Division Bench of this Court in WA No.747 of 2019 dated 30.11.2022 had sustained the judgment of the learned Single Bench and dismissed the Writ Appeal. In view of the judgment in W.A. No.747 of 2019, we see no reason to entertain this appeal. Accordingly, the writ appeal is dismissed. Sd/- DR. A.K. JAYASANKARAN NAMBIAR, JUDGE Sd/- EASWARAN S. JUDGE NS WA No.597 of 2025 4 2025:KER:30485 APPENDIX OF WA 597/2025 PETITIONER ANNEXURES Annexure A1 A TRUE COPY OF THE ORDER DATED 16.01.2023 IN SPECIAL LEAVE TO APPEAL (C) NO. 640/2023 OF THE HON’BLE SUPREME COURT OF INDIA Annexure A2 A TRUE COPY OF THE ORDER DATED 14.05.2024 IN SPECIAL LEAVE TO APPEAL (C) NO. 640/2023 OF THE HON’BLE SUPREME COURT OF INDIA