Union Of INDIA vs. Merchem INDIA Private LTD.
Held
The Court allowed the review petition, recalling its judgment dated 05.07.2021 in W.A. No. 570/2021. This decision was based on the alternative submission by the review petitioners to withdraw the Writ Appeal.
Facts
The Union of India and others filed a review petition against the High Court's judgment dated 05.07.2021 in W.A. No. 570/2021, seeking its reconsideration. Alternatively, the review petitioners expressed a desire to withdraw the Writ Appeal.
Key Issues
The key legal issue was whether the High Court's previous judgment in W.A. No. 570/2021 should be reconsidered or recalled, particularly in light of the petitioners' alternative prayer to withdraw the underlying Writ Appeal.
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 MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 8TH DAY OF JULY 2022 / 17TH ASHADHA, 1944 RP NO. 478 OF 2022 AGAINST THE JUDGMENT IN WA 570/2021 OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
1 UNION OF INDIA,REP BY FINANCE SECRETARY, NORTH BLOCK, NEW DELHI 110 001. GST COUNCIL, REP BY ITS SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARAI BUILDING, JANPATH ROAD, CANNAUGHT PALANCE, NEW DELHI 110 001. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO.137, NORTH BLOCK NEW DELHI 110 001 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS MANAGING DIRECTOR, EAST WING, 4TH FLOOR, WARD MARK 1, AEROCITY, NEW DELHI 110 037 THE COMMISSIONER, GST AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI 682 018 DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI 682 018. BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
R.P. No.478/2022 In W.A. No.570/2021
-2-
RESPONDENT/S:
M/S.MERCHEM INDIA PRIVATE LTD., V/
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