The Assistant Commissioner Of State Tax vs. M/S. Malabar Cements Limited - Kerala High Court, 15 January 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 15TH DAY OF JANUARY 2021/25TH POUSHA, 1942 RP.No.966 OF 2020 IN W.P(C).NO.17097/2020 AGAINST THE JUDGMENT IN W.P(C).17097/2020(J) OF HIGH COURT OF KERALA REVIEW PETITIONERS/RESPONDENTS IN W.P.(C): 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, DEPARTMENT OF SGST, PALAKKAD-678 001 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY DR.SMT.THUSHARA JAMES, GOVERNMENT PLEADER RESPONDENT/PETITIONER IN W.P.(C): M/S. MALABAR CEMENTS LIMITED WALAYAR DAM POST, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, MOHAMMED ALI.M. BY ADV.HARISANKAR V. MENON THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 15.01.2021, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: R.P.No.966/2020 in :: 2 :: W.P.(C).No.17097/2020

O R D E R The review petition has been filed by the State seeking a review

of the judgment

dated

19.08.

2020

in W.P(C).No.17097/2020. In the review petition, it is pointed out that the writ petition in question was disposed erroneously based on the decision in Baiju A.A. and others v. State Tax Officer and others – [2020 (1) KHC 39] instead of MCP Enterprises (M/s) & Others v. State of Kerala & Others - [2020(1) KHC 127]. Taking note of the averments in the review petition, I allow the Review petition by recalling the judgment in the writ petition. A.K.JAYASANKARAN NAMBIAR JUDGE prp/18/1/2021