Judgment
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 O R D E R [RP NO.1176/2023 IN WP(C) No.16507/2023] The present review petition has been filed by the petitioner seeking review of the judgment dated 4.10.2023 in WP(C) 16507/2023 delivered by this Court, whereby this Court dismissed the writ petition on the ground of availability of remedy of appeal to the petitioner. This Court did not find that the judgment suffers from any error apparent on the face of the record.
2.
Learned counsel for the petitioner submits that the petitioner has already filed appeals against Exts.P2 and P3 orders. It is made clear that the amount of transitional credit mentioned in the judgment dated 4.10.2023 would not bind the petitioner in respect of any other amount, which has been demanded from him.
RP NO. 1176 OF 2023 3 With the aforesaid observations, the review petition is dismissed. Interlocutory applications, if any, in the review petition stand dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
RP NO. 1176 OF 2023 4 APPENDIX OF RP 1176/2023 PETITIONER ANNEXURES Annexure A1 TRUE COPY OF FORM GST DRC-07 DATED 20.06.2023 Annexure A2 TRUE COPY OF THE PRESS RELEASE OF THE 52ND GST COUNCIL MEETING DATED 07.10.2023