M/S. Green Natural Extracts PVT. LTD vs. The Assistant Commissioner

Facts

The petitioner, M/s. Green Natural Extracts Pvt. Ltd., filed a Review Petition (RP) No. 778 of 2018 before the High Court of Kerala. The petition was filed against an order or action by the Assistant Commissioner, CGST and Central Excise, Perumbavoor Division, Ernakulam District, and other respondents including the Chief Commissioner, Central Goods and Service Tax, Cochin Zone, the Central Board of Indirect Taxes and Customs, the Union of India, and the Goods and Service Tax Network. The specific tax period and the amount in dispute are not recorded in the provided text. The procedural history leading to this review petition is not detailed.

Held

The Court allowed the review petition, finding that there were indeed a couple of errors apparent on the face of the record, as pleaded by the petitioner's counsel. The Court did not delve into the specifics of these errors or the reasoning behind them in this brief order. The judgment stated that the review petition was allowed and the original judgment would be rendered as a fresh one separately. The operative direction was to allow the review petition and re-render the judgment. No issues were expressly left undecided.

Key Issues

1. Whether there are errors apparent on the face of the record in the original judgment, as pleaded by the petitioner. The petitioner, through its counsel, argued that there were a couple of errors apparent on the face of the record. The petitioner contended that these errors warranted a review of the original judgment. The respondents' arguments, if any, are not recorded in the provided text. No specific provisions of the CGST Act or Rules were explicitly named in the arguments presented in this excerpt.