The Assistant Commissioner vs Kng Silks & Sarees
2022 Latest Caselaw 3258 Ker

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
   THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
 FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943
                      RP NO. 715 OF 2021
   AGAINST THE JUDGMENT dated 15.10.2020 IN WP(C).NO.
              21394/2020 OF HIGH COURT OF KERALA
REVIEW PETITIONER/RESPONDENT IN WP(C):

         THE ASSISTANT COMMISSIONER,
         STATE GOODS AND SERVICE TAXES DEPARTMENT,
         ERNAKULAM 682 018.


         BY ADV GOVERNMENT PLEADER SMT.RASMITHA
         RAMAKRISHNAN


RESPONDENT/PETITIONER IN WP(C):

         KNG SILKS & SAREES,
         LAXMI NIVAS, MARKET ROAD NORTH, KOMBARA
         JUNCTION, COCHIN 682 018. REPRESENTED BY ITS
         PARTNER, PRASHOBH K.P.,
         AGED 35 YEARS,
         S/O.K.L PADMANABHA PAI, KODALIKANDATHIL, LAXMI
         NIVAS, ADAYATH ROAD, ELAMAKAKRA, KOCHI 682 026.



         BY ADV SRI.DINESH R SHENOY


     THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON
18.03.2022,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                      :2:
R.P.No.715 of 2021
in
WP(C).No.21394 of 2020




                                ORDER

In the Review Petition, the limited point urged is with regard to

the documents mentioned in Ext.P7 notice issued to the writ petitioner.

While by the judgment dated 15.10.2020, this Court had directed the

review petitioner to furnish to the respondent copies of the documents

mentioned in Ext.P7 notice on the writ petitioner approaching the

review petitioner for the same, in the review Petition it is the stand of

the review petitioner that the documents relied on in the show cause

notice, being documents pertaining to a third party, they are not obliged

to give copies of the same to the writ petitioner.

2. I find this submission opposed to all principles of fairness and

natural justice inasmuch as it is well settled that an authority issuing a

show cause notice relying on documents is obliged to give copies of the

same to the noticee, on a request made by him especially in

circumstances were the noticee denies the very existence of those

documents. The review petitioner in the instant case, having relied on

the various documents mentioned in Ext.P7 notice, while issuing the

R.P.No.715 of 2021 in WP(C).No.21394 of 2020

same is certainly obliged to furnish copies of these documents on a

request made for them by the writ petitioner. I see no reason to review

the judgment dated 15.10.2020. The Review Petition is, therefore,

dismissed.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

mns