Malabar Gold P LTD vs. The Commissioner

RP/96/2023HC KeralaGSTCNR KLHC01005314202302 March 2023Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI3 pages

For Petitioner: K.P.ABDUL AZEES, T.ARCHANA

AI SummaryDismissed

Held

The High Court granted the petitioner's request, dismissing the review petition as withdrawn, and provided liberty to the petitioner to file a fresh review petition in accordance with the law.

Facts

Malabar Gold P Ltd. filed a review petition (RP No. 96 of 2023) against an earlier judgment (OT.APPEAL 2/2016). During the hearing, the counsel for the review petitioner sought permission to withdraw the present review petition.

Key Issues

The key legal issue was whether the petitioner should be allowed to withdraw the review petition with the liberty to file a fresh one.

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 S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 RP NO. 96 OF 2023 AGAINST THE JUDGMENT IN OT.APPEAL 2/2016 OF HIGH COURT OF KERALA REVIEW PETITIONER: MALABAR GOLD P LTD FORMERLY MALABAR GOLD ORNAMENT MAKERS P LTD RAM MOHAN ROAD CALICUT REPRESENTED BY ITS DIRECTOR K.P VEERAN KUTTY, PIN - 673004 BY ADVS. K.P.ABDUL AZEES T.ARCHANA RESPONDENTS: 1 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM, PIN - 695001 2 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT KOZHIKODE, PIN - 673006 3 INTELLIGENCE OFFICER ( IB) 1 STATE GOODS AND SERVICE TAX DEPARTMENT KOZHIKODE, PIN - 673006 THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 02.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP No.96/2023 -2-

S.V.Bhatti, J.

The counsel for the review petitioner seeks indulgence of the Court to withdraw the present review petition with the liberty to file a fresh review petition.

Statement is placed on record. The review petition is dismiss

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.