Kalpaka Builders PVT. LTD. vs. The Assistant Commissioner

RP/1244/2019HC KeralaGSTCNR KLHC01089131201918 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR2 pages

AI SummaryAllowed

Held

The High Court allowed the review petition, taking into account the averments made therein and the peculiar facts and circumstances of the instant case. Consequently, the judgment dated 07.11.2019 was recalled.

Facts

Kalpaka Builders Pvt. Ltd. filed a review petition against the High Court's own judgment dated 07.11.2019 in W.P.(C). No.24667 of 2019. The petition sought to recall the earlier judgment.

Key Issues

The key legal issue was whether there were sufficient grounds, based on the specific facts and circumstances presented in the review petition, to recall the High Court's previous judgment.

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Heard together (2 matters)

RP.No.1244 OF 2019

WP(C). 24667/2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF DECEMBER 2019 / 27TH AGRAHAYANA, 1941 RP.No.1244 OF 2019 IN WP(C). 24667/2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 24667/2019(G) OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: KALPAKA BUILDERS PVT. LTD. 3RD FLOOR, CASAGRANTE BUILDING, DESABHIMANI JUNCTION, KALOOR, KOCHI 682 017, REPRESENTED BY ITS MANAGING DIRECTOR , M.V. SUNIT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 THE ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, GST BHAWAN, KATHRIKADAVU KALOOR, KOCHI 682 017. 2 THE DY. TAHSILDAR, KANAYANNUR TALUK OFFICE, ERNAKULAM, KOCHI 11. 3 THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, GST BHAWAN, KATHRIKADAVU, KALOOR, KOCHI 682 017. R1, R3 SMT.A SREEKALA, STANDING COUNSEL R2 DR.THUSHARA JAMES, GOVT.PLEADER THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18.12.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.1244/19 in W.P.(C).24667/19 2

Taking note of the averments in the review petition and the peculiar facts and circumstances in the instant c

The judgment continues below.

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