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O/E/N INDIA LTD. vs. State Of Kerala

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RP/687/2021HC KeralaGSTCNR KLHC01056157202121 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN, KURYAN THOMAS, PAULOSE C. ABRAHAM, RAJA KANNAN, KESHAVRAJ NAIR

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Heard together (2 matters)

RP NO. 687 OF 2021
WP(C) 20825/2021

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 BECHU KURIAN THOMAS THURSDAY, THE 21ST DAY OF OCTOBER 2021 / 29TH ASWINA, 1943 RP NO. 687 OF 2021 AGAINST THE JUDGMENT IN WP(C) 20825/2021 OF HIGH COURT OF KERALA, ERNAKULAM REVIEW PETITIONERS: O/E/N INDIA LTD. P.B NO. 1952, VYTTILA, KOCHI 682 019 REPRESENTED BY TITS VICE PRESIDENT-FINANCE-MR SAJU VARGHESE BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN KESHAVRAJ NAIR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 THE JOINT COMMISSIONER(APPEALS) KERALA STATE GOODS AND SERVICES TAX DEAPRTMENT, THEVARA, ERNAKULAM, KOCHI 682 015 3 THE STATE TAX OFFICER(WORKS CONTRACT) DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI 682 030 SRI KURYAN THOMAS,DR THUSHARA JAMES-SR GP THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 21.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP. No. 687 of 2021 3 BECHU KURIAN THOMAS, J. ---------------------------------------- RP. No. 687 of 2021 ---------------------------------------- Dated this the 21st day of October, 2021

JUDGMENT This review petition is filed seeking review of the judgment dated 01.10.2021 to the extent it directs further coercive action pursuant to Ext.P4 to be kept in abeyance till orders on Ext.P3 petition are passed by the second respondent.

2.

The learned Counsel for the petitioner Adv. Kuryan Thomas submitted that the appeal itself was heard on 28.09.2021 and that orders are awaited. However, petitioner apprehends that in view of the direction issued by this Court in the judgment under review, the appellate authority may, instead of passing final orders, proceed to consider the stay petition alone. According to the learned Counsel, the said approach, if adopted, will prejudice the cause of the appellant, especially since appeals have already been heard.

RP No.687 of 2021 4

3.

Having considered the submissions of the learned Counsel for the petitioner as above, as well as that of the learned Senior Government Pleader, I am of the view that this review petition can be disposed of by observing that notwithstanding the direction in the judgment dated 01.10.2021, appellate authority shall be at liberty to pass final orders on the appeal if the same has already been heard. However, if the appeal was not heard finally, then liberty is granted to the Officer to pass orders on the stay petition. With the above observations, the review petition is disposed of. BECHU KURIAN THOMAS JUDGE AJ/21.10.2021

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