Association Of Bio Paper Cup Manufacturers v. The Directorate General Of GST Intelligence (Dggi) Hqrs

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RP/326/2022HC KeralaGSTCNR KLHC01021941202208 April 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

This review petition is filed challenging the order dated 15.02.2022, wherein, this Court observed that the reliefs sought for by the petitioner is public in nature and that the same is to be considered as a Public Interest Litigation.

2.

The learned counsel for the petitioner submitted that, the provisions of the Kerala High Court Rules provides for filing of an affidavit stating that the petitioner has no personal or private interest in the matter and also that the result of the litigation will not give any undue gain to the petitioner or any one associated with him. According to the learned counsel for the petitioner, since the members of the petitioner’s association may benefit out of the litigation, such an affidavit cannot be filed and therefore, this review petition can only be treated as a Public Interest Litigation.

3.

Adv. Navaneeth N.Nath, the learned Central Government

RP NO. 326 OF 2022 -3- Counsel for the 1st respondent opposes the review petition and submitted that the matter falls only within the realm of Public Interest Litigation.

4.

On a perusal of Rule 146A of the Kerala High Court Rules, and on perusing the order passed by me on 15.02.2022, I am satisfied that there is merit in the contention raised by the petitioner. Since Rule 146A of the High Court Rules provide for an affidavit that the result of the litigation will not give any undue gain to anyone associated with the petitioners, the contention that members of petitioner’s association may be beneficiaries of the litigation, cannot be ignored. Since Rule 146A of the High Court Rules had not been considered in the earlier order dated 15.02.2022, I am satisfied that there is error apparent on the face of the record. Accordingly, I allow the review petition and recall the order dated 15.02.2022. BECHU KURIAN THOMAS JUDGE uu

RP NO. 326 OF 2022 -4- APPENDIX OF RP 326/2022 PETITIONER ANNEXURES Annexure A1 CERTIFIED COPY OF THE ORDER DATED 15.02.2022 PASSED IN W.P.C NO. 5045/2022.

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.