Union Of INDIA vs. Nilamel Exports
Held
The High Court allowed the review petition, directing that the observations and directions from its common order dated 01.10.2020 in R.P.Nos.505 & 507/2020 shall apply to the instant case. This decision was based on the natural sequence of events, as the original judgment in this case relied on the now-reviewed judgments.
Facts
The original writ petition (WP(C) 19250/2019) was decided by following judgments in other writ petitions (WP(C) Nos. 2981 & 2457/2019). These precedent judgments were subsequently reviewed and modified by the High Court in R.P.Nos.505 & 507/2020, leading to the filing of this review petition.
Key Issues
The key legal issue was whether the judgment in the present writ petition, which relied on other judgments that were subsequently reviewed, should also be reviewed to incorporate the changes made in those precedent review orders.
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Heard together (3 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 RP.No.29 OF 2021 IN WP(C). 19250/2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 19250/2019(E) OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,(DEPARTMENT OF REVENUE),NORTH BLOCK,NEW DELHI-110001. 2 THE ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM,NORTH DIVISION, THIRUVANANTHAPURAM-695001. 3 GST COUNCIL, 5TH FLOOR,TOWER-2,JEEVAN BHARATI BUILDING,JANPATH,CONNAUGHT PLACE, NEW DELHI,110001,REPRESENTED BY ITS SECRETARY. 4 THE NODAL OFFICER, CENTRAL GST AND CENTRAL EXCISE,PRESS CLUB ROAD,THIRUVANANTHAPURAM-695001. 5 THE COMMISSIONER OF CUSTOMS,(ADDL R5), CUSTOMS HOUSE,COCHIN-682009. 6 DEPUTY COMMISSIONER OF CUSTOMS(ADDL.R6), REFUNDS AND DRAWBACK,CUSTOM HOUSE, COCHIN-682009. BY ADV. SRI.P.R.SREEJITH RESPONDENT/S:
R.P. No.29/2021 in W.P.(C) No. 19250/2019
-2- NILAMEL EXPORTS T.C.10/94,HOUSE OF NILAMELS,KILLIYAR GARDENS,PEROORKADA,THIRUVANANTHAPURAM-695005, REPRESENTED BY ITS PROPRIETOR, MR.SURESH MATHEW NILAMEL. OTHER PRESENT: ADV RAJA KANNAN FO
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