The Assistant State Tax Officer vs. Febin Marine Foods
Held
The High Court allowed the review petition and recalled its judgment dated 11.08.2020 in WP(C).No.16344 of 2020. This decision was made in view of a subsequent judgment dated 12.01.2021 in WP(C).No.17379 of 2020 and connected cases.
Facts
This is a review petition filed by the State Tax Department against a judgment dated 11.08.2020 in WP(C) 16344/2020, which involved Febin Marine Foods. The petitioners sought to recall the earlier judgment.
Key Issues
The key legal issue was whether the earlier judgment dated 11.08.2020 should be recalled in light of a subsequent judgment by the same court in connected cases.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 RP NO. 713 OF 2021 AGAINST THE JUDGMENT DATED 11.08.2020 IN WP(C) 16344/2020 OF HIGH COURT OF KERALA, ERNAKULAM REVIEW PETITIONERS/RESPONDENTS 1 TO 3 IN WP(C): 1 THE ASSISTANT STATE TAX OFFICER INTELLIGENCE SQUAD NO. 2 STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM 682 015 2 THE STATE TAX OFFICER INTELLIGENCE SQUAD NO. 2 STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM 682 015
STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 BY GOVERNMENT PLEADER SMT.DR.THUSHARA JAMES RESPONDENTS/PETITIONER & 4TH RESPONDENT IN WP(C): 1 FEBIN MARINE FOODS ERAMALLOOR, CHERTHALA, ALAPPUZHA 688 537 REPRESENTED BY ITS PARTNER F.M FAROOK 2 COMMISSIONER OF GOODS AND SERVICES TAX GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI 110 001 BY ADV SRI.V.DEVANANDA NARASIMHAM THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 12.11.2021, THE C
The judgment continues below.
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