The Managing Director vs. Ubaidulla

RP/406/2025HC KeralaGSTCNR KLHC01024750202528 March 2025Bench: HONOURABLE MR.JUSTICE C.S.DIAS3 pages
AI SummaryPartly Allowed

Held

The High Court did not set aside its earlier judgment but modified the direction, instructing the review petitioner to pay only the admitted amount of Rs. 4,05,233/- (original refund minus the GST liability). This order was to be read in conjunction with the previous judgment.

Facts

The respondent had secured a High Court order for a refund of Rs. 4,16,000/- paid as security deposit and EMD for a recalled tender. The review petitioner (KSRTC) subsequently filed a review petition, having discovered that the respondent owed Rs. 10,777/- towards GST for a licence, and sought to deduct this amount from the refund.

Key Issues

The primary legal issue was whether a newly discovered GST liability could be deducted from a court-ordered refund amount, thereby requiring a modification of the original judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
RP NO. 406 OF 2025 1 2025:KER:26849 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 RP NO. 406 OF 2025 AGAINST THE JUDGMENT DATED 21.02.2025 IN WP(C) NO.4767 OF 2025 OF HIGH COURT OF KERALA REVIEW PETITIONER/RESPONDNETS NOS.1 AND 2: 1 THE MANAGING DIRECTOR K.S.R.T.C. THIRUVANANTHAPURAM, PIN - 695001 2 THE DISTRICT OFFICER K.S.R.T.C., OPP: K.S.R.T.C. BUS STAND, PALAKKAD, PIN - 685584 BY ADV SRI.DEEPU THANKAN RESPONDENT/PETITIONER: UBAIDULLA AGED 40 YEARS S/O ABDUL HAMEED, PUTHUPALLISTREE, NURANI.P.O , PALAKKAD, PIN - 678004 BY SRI.T.K.SANDEEP THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO. 406 OF 2025 2 2025:KER:26849

Dated this the 28th day of March, 2025 The review petition is filed to set aside the judgment dated 21.02.2025. 2. The respondent had filed the writ petition to direct the review petitioner to refund Rs.4,16,000/-, which was paid towards security deposit and EMD for a recalled tender. By the judgment dated 21.02.2025, this court allowed the writ

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.