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2021 Latest Caselaw 1714 Ker

                 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




                                ORDER

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.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

prp/18/1/2021