Union Of India vs R.P. No.29/2021 In W.P.(C) No. ...
2021 Latest Caselaw 4912 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                  THE HONOURABLE MR.JUSTICE S.V.BHATTI

     WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942

                    RP.No.29 OF 2021 IN WP(C). 19250/2019

  AGAINST THE ORDER/JUDGMENT IN WP(C) 19250/2019(E) OF HIGH COURT OF
                              KERALA


REVIEW PETITIONER/S:

      1         UNION OF INDIA
                REPRESENTED BY ITS SECRETARY,
                MINISTRY OF FINANCE,(DEPARTMENT OF REVENUE),NORTH
                BLOCK,NEW DELHI-110001.

      2         THE ASSISTANT COMMISSIONER,
                CENTRAL GST AND CENTRAL EXCISE,
                THIRUVANANTHAPURAM,NORTH DIVISION,
                THIRUVANANTHAPURAM-695001.

      3         GST COUNCIL,
                5TH FLOOR,TOWER-2,JEEVAN BHARATI
                BUILDING,JANPATH,CONNAUGHT PLACE,
                NEW DELHI,110001,REPRESENTED BY ITS SECRETARY.

      4         THE NODAL OFFICER,
                CENTRAL GST AND CENTRAL EXCISE,PRESS CLUB
                ROAD,THIRUVANANTHAPURAM-695001.

      5         THE COMMISSIONER OF CUSTOMS,(ADDL R5),
                CUSTOMS HOUSE,COCHIN-682009.

      6         DEPUTY COMMISSIONER OF CUSTOMS(ADDL.R6),
                REFUNDS AND DRAWBACK,CUSTOM HOUSE,
                COCHIN-682009.

                BY ADV. SRI.P.R.SREEJITH

RESPONDENT/S:
 R.P. No.29/2021 in W.P.(C) No. 19250/2019

                                     -2-


                 NILAMEL EXPORTS
                 T.C.10/94,HOUSE OF NILAMELS,KILLIYAR
                 GARDENS,PEROORKADA,THIRUVANANTHAPURAM-695005,
                 REPRESENTED BY ITS PROPRIETOR,
                 MR.SURESH MATHEW NILAMEL.


OTHER PRESENT:

                 ADV RAJA KANNAN FOR M GOPIKRISHNA NAMBIAR

     THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 10.02.2021, THE
COURT ON THE SAME DAY PASSED THE FOLLOWING:
 R.P. No.29/2021 in W.P.(C) No. 19250/2019

                                     -3-




                                   ORDER

Dated this the 10th day of February 2021

Heard Adv.P.R. Sreejith, Senior Standing Counsel for review

petitioners and Adv. Raja Kannan, holding for M.Gopikrishan Nambiar,

for respondent.

The judgment in W.P.(C) Nos. 2981 & 2457/2019 which were

followed in the instant writ petition had been reviewed as per Order

dated 01.10.2020 in R.P.Nos.505 & 507/2020. In natural sequence of

events, the order reviewed ought to be applied to the case on hand as

well.

Hence, the review petition is allowed and the observations and

directions contained in Order dated 01.10.2020 in R.P.Nos.505 & 507/2020

shall apply in the instant case.

Sd/-

S.V.BHATTI

JUDGE

jjj R.P. No.29/2021 in W.P.(C) No. 19250/2019

APPENDIX PETITIONER'S/S EXHIBITS:

ANNEXURE I TRUE COPY OF THE JUDGMENT DATED 19.6.2020 IN WA.NO.76/2020 OF THIS HON'BLE COURT.

ANNEXURE II TRUE COPY OF THE COMMON ORDER DATED 01.10.2020 IN R.P.NO.505/2020 IN WP(C)NO.2457/2019 AND RP.N.507/2020 IN WP(C)NO.3981/2009 OF THIS HONOURABLE COURT.