M/S. Alpha Drugs vs. The Superintendent

RP/1176/2023HC KeralaGSTCNR KLHC01083297202309 November 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

For Petitioner: AJI V.DEV, ALAN PRIYADARSHI DEV, S.SAJEEVAN, DEVADAS D.M., RESPONDENTS/RESPONDENTS:, THE SUPERINTENDENT, KOTTAYAM RANGE -II, CENTRAL TAX & CENTRAL EXCISE, V PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM -, PIN - 686001, THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE...For Respondent: P.R. SREEJITH-SC

AI SummaryDismissed

Held

The Court found no error apparent on the face of the record in its previous judgment. While dismissing the review petition, it clarified that the amount of transitional credit mentioned in the earlier judgment would not bind the petitioner regarding any other demanded amounts.

Facts

M/s. Alpha Drugs filed a review petition against a High Court judgment dated 4.10.2023, which had dismissed their writ petition (WP(C) 16507/2023) on the ground of availability of an alternative remedy of appeal. The petitioner contended that they had already filed appeals against the underlying orders.

Key Issues

The key legal issue was whether the High Court's previous judgment, which dismissed a writ petition due to the availability of an appeal remedy, contained an error apparent on the face of the record warranting review.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 9TH DAY OF NOVEMBER 2023 / 18TH KARTHIKA, 1945 RP NO. 1176 OF 2023 AGAINST THE ORDER/JUDGMENT IN WP(C) 16507/2023 DATED 4.10.2023 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: M/S. ALPHA DRUGS, XIII-864/A2,1, ANNS DALE, GANDHINAGAR, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER SRI. DIPU G. NAIR, PIN - 686008 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN DEVADAS D.M. RESPONDENTS/RESPONDENTS: 1 THE SUPERINTENDENT, KOTTAYAM RANGE -II, CENTRAL TAX & CENTRAL EXCISE, V PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM -, PIN - 686001 2 THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, KOTTAYAM DIVISION, PERUMBAVOOR, PIN - 683542 3 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI -, PIN - 110037 OTHER PRESENT: P.R. SREEJITH-SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 09.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO. 1176 OF 2023 2

[RP NO.1176/2023 IN WP(C) No.16507/2023] The present review petition has been filed by the petitioner s

The judgment continues below.

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