Atlas Gold Township(INDIA)PVT LTD vs. State Of Kerala
Held
The High Court found no ground for reviewing the impugned judgment, stating that there was no error apparent on the face of the record. Consequently, the review petition was dismissed.
Facts
The petitioner filed a review petition seeking to overturn an earlier judgment dated 19.07.2022, which was delivered in WP(C) No.18357 of 2018. The original writ petition likely pertained to a GST matter, given the respondents and the context of the High Court.
Key Issues
The key legal issue was whether there were sufficient grounds, such as an error apparent on the face of the record, to review the High Court's previous judgment in WP(C) No.18357 of 2018.
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 MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 22ND DAY OF FEBRUARY 2023 / 3RD PHALGUNA, 1944 RP NO. 143 OF 2023 WP(C) 18357/2018 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: ATLAS GOLD TOWNSHIP(INDIA)PVT.LTD. REGD.OFFICE XI/305H NEAR FEDERAL BANK, OPP COCHIN INTERNATIONAL AIRPORT, VAPPALASSERY, NEDUMBASSERY, ANGAMALLY, KERALA- REPRESENTED BY ITS GENERAL MANAGER JOSE VARGHESE, PIN - 683572 BY ADVS. K.P.PRADEEP SANAND RAMAKRISHNAN HAREESH M.R. T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS/RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY, ERNAKULAM, PIN - 682002 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002
RP NO. 143 OF 2023 ..2.. 4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE,
The judgment continues below.
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