Raveendran vs. The State Of Kerala
Facts
The petitioners, Raveendran and Kumaresan, filed a writ petition (WP(C) No. 19584/2021) before the Kerala High Court. The writ petition sought a direction to the third respondent, the Assistant Commissioner of State Tax (Assessment), to consider and dispose of Ext.P4 representation filed by the petitioners under Section 39A of the Kerala General Sales Tax (KGST) Act, 1963. The High Court, by judgment dated September 20, 2021, directed the third respondent to consider and dispose of the said representation. Subsequently, the petitioners filed a review petition (RP No. 669 of 2021) seeking to review the judgment. The basis for the review was an alleged error apparent on the face of the record, specifically that Section 39A of the KGST Act, under which the representation was filed, no longer existed in the statute.
Held
The Court held that there was indeed an error apparent on the face of the judgment. The reasoning was based on the petitioner's averment that Section 39A of the Kerala Goods and Services Tax Act (which superseded the KGST Act) under which Ext.P4 application was filed, no longer existed in the statute. This factual incorrectness, leading to the disposal of the writ petition on a non-existent provision, was considered a clear error. Consequently, the review petition was allowed, and the judgment dated September 20, 2021, in WP(C) No. 19584/2021 was recalled. The operative direction was to recall the previous judgment.
Key Issues
1. Whether there is an error apparent on the face of the record in the judgment dated September 20, 2021, in WP(C) No. 19584/2021, necessitating a review. Petitioner's contention: The petitioners argued that the original writ petition was disposed of based on a representation filed under Section 39A of the KGST Act, 1963. However, they discovered that this section no longer exists in the statute. This factual inaccuracy, they contended, constitutes an error apparent on the face of the record, leading to an erroneous judgment. They sought to withdraw the writ petition itself due to this fundamental flaw. Revenue/State's contention: The judgment does not record any specific contention from the respondents regarding the review petition. However, the Court's decision implies that the respondents did not contest the existence of the error.
Sections Cited
Section 39A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 5TH DAY OF NOVEMBER 2021 / 14TH KARTHIKA, 1943 RP NO. 669 OF 2021 AGAINST THE ORDER/JUDGMENT IN WP(C) 19584/2021 OF HIGH COURT OF KERALA REVIEW PETITIONERS: 1 RAVEENDRAN AGED 71 YEARS S/O. DURAI RAJ REDDIYAR, RESIDING AT JUVEL HOMES, JANATHA ROAD, VYTTILA, COCHIN-682 019. 2 KUMARESAN R. AGED 45 YEARS S/O. RAVEENDRAN, RESIDING AT JUVEL HOMES, JANATHA ROAD, VYTTILA, COCHIN-682 019. BY ADV S.SREEKUMAR (KOLLAM) RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE DEPUTY COMMISSIONER (GENERAL) COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 3 ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT) SPECIAL CIRCLE OFFICE, SGST, KOLLAM-691 001. 4 THE DISTRICT COLLECTOR CIVIL STATION, KOLLAM DISTRICT-691 013. 5 THE TAHSILDAR (RR) TALUK OFFICE KOLLAM-691 001. 6 THE VILLAGE OFFICER THRIKKADAVOOR VILLAGE, KOLLAM-691 601. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
RP NO. 669 OF 2021 2 BECHU KURIAN THOMAS, J ---------------------------
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