Carborundum Universal LTD. vs. The Superintendent Of Central Tax And Central Excise
Held
The High Court found no error apparent on the face of the record in its previous order to warrant a review. The review petition was dismissed, but the petitioner was advised to move an application for modification if so desired.
Facts
The petitioner filed a review petition against an order dated 07.12.2023, which directed them to deposit an additional 20% of the assessed demand, while keeping the remaining demand in abeyance until the disposal of the writ petition.
Key Issues
The key legal issue was whether the High Court's previous order, which mandated a 20% deposit of the assessed demand, contained an error apparent on the face of the record justifying its review.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF DECEMBER 2023 / 29TH AGRAHAYANA, 1945 RP NO. 1326 OF 2023 AGAINST THE ORDER/JUDGMENT WP(C) 41045/2023 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: CARBORUNDUM UNIVERSAL LTD. P.B NO.3, KORATTY, THRISSUR. REPRESENTED BY ITS SR. ASSOCIATE VICE PRESIDENT-ACCOUNTS AND COMMERCIAL, SRI. VISHNUPRASAD K., PIN - 680308 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. M.RAJAGOPAL RESPONDENTS: 1 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KAKKANAD RANGE-1, CENTRAL TAX AND CENTRAL EXCISE, GST BHAWAN, KATHRIKADAVU, KALOOR, KOCHI., PIN - 682017 2 THE JOINT COMMISSIONER (APPEALS) CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI., PIN - 682018 BY ADV P.T.DINESH THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 20.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
R.P No.1326 of 2023 2 JUDGMENT Dated this the 20th day of December, 2023 The present Review Petition has been filed seeking for review of the order dated 07.12.2023, wherein it was observed that the petitioner makes
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.