{"id":195510,"date":"2008-11-13T00:00:00","date_gmt":"2008-11-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008"},"modified":"2017-08-21T09:40:45","modified_gmt":"2017-08-21T04:10:45","slug":"divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","title":{"rendered":"Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 33439 of 2008(E)\n\n\n1. DIVINE MEDICAL CENTRE LTD, REPRESENTED\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF COMMERCIAL TAXES,\n                       ...       Respondent\n\n2. THE INTELLEGENCE OFFICER (IB)DEPARTMENT\n\n3. THE COMMERCIAL TAX OFFICER, VAT CIRCLE,\n\n                For Petitioner  :SRI.P.BHASKARAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :13\/11\/2008\n\n O R D E R\n                                 K.M.JOSEPH, J.\n                      - - - - - - - - - - - - - - - - - - - - - - - - -\n                          WP.(C) No. 33439 of 2008\n                      - - - - - - - - - - - - - - - - - - - - - - - - -\n                   Dated this the 13th day of November, 2008\n\n                                    JUDGMENT\n<\/pre>\n<p>             I heard learned counsel for the petitioner and the learned<\/p>\n<p>Government Pleader.\n<\/p>\n<p>             2. Learned counsel for the petitioner makes a limited prayer<\/p>\n<p>that decision may be ordered to be taken on Ext.P3, which is an application<\/p>\n<p>for cancelling the registration under the KGST Act and also on Ext.P6,<\/p>\n<p>which is an application for registration under the KVAT Act and till a<\/p>\n<p>decision is taken, proceedings pursuant to Exts.P5 and P8 may be kept in<\/p>\n<p>abeyance.\n<\/p>\n<p>             3. I feel that a decision should be ordered to be taken on<\/p>\n<p>Exts.P3 and P6.\n<\/p>\n<p>             Accordingly, the writ petition is disposed of directing the third<\/p>\n<p>respondent to consider and take a decision on Exts.P3 and P6 in accordance<\/p>\n<p>with law within one month from the date of receipt of a copy of this<\/p>\n<p>judgment.\n<\/p>\n<\/p>\n<p>                                                                  (K.M. JOSEPH, JUDGE)<\/p>\n<p>sb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 33439 of 2008(E) 1. DIVINE MEDICAL CENTRE LTD, REPRESENTED &#8230; Petitioner Vs 1. THE COMMISSIONER OF COMMERCIAL TAXES, &#8230; Respondent 2. THE INTELLEGENCE OFFICER (IB)DEPARTMENT 3. THE COMMERCIAL TAX [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-195510","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2008-11-12T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-21T04:10:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008\",\"datePublished\":\"2008-11-12T18:30:00+00:00\",\"dateModified\":\"2017-08-21T04:10:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\"},\"wordCount\":163,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\",\"name\":\"Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-11-12T18:30:00+00:00\",\"dateModified\":\"2017-08-21T04:10:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","og_locale":"en_US","og_type":"article","og_title":"Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-11-12T18:30:00+00:00","article_modified_time":"2017-08-21T04:10:45+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008","datePublished":"2008-11-12T18:30:00+00:00","dateModified":"2017-08-21T04:10:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008"},"wordCount":163,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","url":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008","name":"Divine Medical Centre Ltd vs The Commissioner Of Commercial ... on 13 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-11-12T18:30:00+00:00","dateModified":"2017-08-21T04:10:45+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/divine-medical-centre-ltd-vs-the-commissioner-of-commercial-on-13-november-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Divine Medical Centre Ltd vs The Commissioner Of Commercial &#8230; on 13 November, 2008"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/195510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=195510"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/195510\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=195510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=195510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=195510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}