Cidar Facades Private LTD. vs. Assistant State Tax Officer
Held
The Court found no error apparent on the face of the record warranting a review of the judgment. However, it clarified that if the petitioner had indeed preferred an appeal prior to July 19, 2021, the Appellate Authority shall necessarily consider it, if otherwise in accordance with law.
Facts
The petitioner sought review of a judgment dated July 19, 2021, which allowed them to withdraw a writ petition with liberty to approach the Appellate Authority. The petitioner contended that an appeal was already filed before the original judgment was rendered, constituting an error apparent on the face of the record.
Key Issues
Whether the previous judgment contained an error apparent on the face of the record by granting liberty to file an appeal when one was allegedly already pending, and the scope of clarification in a review petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 28TH DAY OF FEBRUARY 2022 / 9TH PHALGUNA, 1943 RP NO. 574 OF 2021 AGAINST THE JUDGMENT DATED 09.07.2021 IN WP(C) 2061/2021 OF HIGH COURT OF KERALA REVIEW PETITIONER/ PETITIONER : CIDAR FACADES PRIVATE LTD., GROUND FLOOR, TS & S BUILDING, HIGH SCHOOL ROAD, EDAPALLY, ERNAKULAM DISTRICT-682 024 REPRESENTED BY ITS MANAGING DIRECTOR, AJAY KUMAR C.M., AGED 44 YEARS, S/O. MANIKANDAN NAIR, C.K., CHALAPPALLIL HOUSE, CHALAPPILY P.O., EZHUMATTOOR, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 586. BY ADVS. K.SHAJ JOSSY S. KATTUR C.IJLAL UMMUL FIDA JOSEPH MARY DAS ARUN CHAND BHARAT VIJAY P. MAJID MUHAMMED K. RESPONDENT/ RESPONDENT : ASSISTANT STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, STATE TAX OFFICE, FIRST FLOOR, STATE GST COMPLEX ANNEXE, BEHIND CIVIL STATION, PALAKKAD DISTRICT-678 001. BY DR.THUSHARA JAMES, SR.GOVT.PLEADER THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 28.02.202
The judgment continues below.
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