Mithlaj. P vs. The Commissioner Of Central Tax & Central Excise ( Appeals )
Held
The Court found that its earlier order, which directed the lifting of the bank account attachment upon payment of Rs. 25,00,000/-, was sufficient to address the review petitioner's grievance. Consequently, the Review Petition was closed by making the interim order dated 05.02.2024 absolute.
Facts
The petitioner filed a review petition concerning an earlier order that directed the lifting of an attachment on their ICICI Bank account. This lifting was contingent upon a payment of Rs. 25,00,000/- from the said account to the respondents. The court considered a statement from the respondents detailing amounts credited to the petitioner's accounts.
Key Issues
Whether the earlier court order, directing the lifting of a bank account attachment upon a specified payment, adequately addressed the petitioner's grievance in the review petition.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 22ND DAY OF FEBRUARY 2024 / 3RD PHALGUNA, 1945 RP NO. 148 OF 2024 AGAINST THE JUDGMENT DATED 13.12.2023 IN WA 2138/2023 OF HIGH COURT OF KERALA REVIEW PETITIONER/APPELLANT: MITHLAJ. P, AGED 40 YEARS, S/O SAIDALAVI, PORUTHIYIL HOUSE, P.O. VALARA, ADIMALI, PIN – 685561 BY ADVS. SRI.ANIL SIVARAMAN SMT.RAJI VINCENT JSMT.OTHISHA K.A. RESPONDENTSS/RESPONDENTS& ADDL.4TH RESPONDENT SOUGHT TO BE IMPLEADED: 1 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE ( APPEALS )CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN, PIN – 682018 2 ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE IDUKKI DIVISION, K.P.VARKEY'S MALL,2ND FLOOR, ROTARY JUNCTION, THODUPUZHA, PIN – 685584 3 SUPERINTENDENT OF CENTRAL GST & CENTRAL EXCISE MUNNAR RANGE, TOP STATION ROAD, MUNNAR,PIN-685612. *ADDL.R4 IMPLEADED, PIN – 685612 4 ADDL.R4:THE ICICI BANK, ADIMALI BRANCH, REPRESENTED BY ITS BRANCH MANAGER *IS IMPLEADED AS THE ADDITIONAL 4TH RESPONDENT AS PER ORDER DATED 1/2/2024 IN I.A.NO.2/2024 IN RP NO.148/2024 IN W.A NO.2138/2023.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.