M/S Avt Mc Cormic Ingredients Pvt Ltd vs Deputy Commissioner
2024 Latest Caselaw 27417 Ker

Kerala High Court

M/S Avt Mc Cormic Ingredients Pvt Ltd vs Deputy Commissioner on 11 September, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

RP NO. 950 OF 2024 IN WP(C) NO.33952 OF 2022




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                                                                         2024:KER:69372


                              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                                   PRESENT

                           THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

                   WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946

                                               RP NO. 950 OF 2024

                 AGAINST THE JUDGMENT IN WP(C) NO.33952/2022 OF THE HIGH COURT OF KERALA


        REVIEW PETITIONER/S:

                        M/S AVT MC CORMIC INGREDIENTS PVT LTD, 24/4496, ALUVA ERNAKULAM
                        REPRESENTED BY ITS' ASSISTANT VICE PRESIDENT - FINANCE AND
                        ACCOUNTS SRI. GEORGE. P. MATHEW, PIN - 683105


                        BY ADV G.MINI(1748)

        RESPONDENT/S:

           1            DEPUTY COMMISSIONER,
                        OFFICE OF THE DEPUTY COMMISSIONER CENTRAL TAX& CENTRAL EXCISE
                        ALUVA DIVISION, VATHIATTU TOWER THOTTAKATTUKARA ALUVA,
                        ERNAKULAM DIST., PIN - 683108

           2            THE ASSISTANT COMMISSIONER
                        OFFICE OF THE DEPUTY COMMISSIONER CENTRAL TAX& CENTRAL EXCISE
                        ALUVA DIVISION, VATHIATTU TOWER THOTTAKATTUKARA ALUVA,
                        ERNAKULAM DIST., PIN - 683108


                        BY ADV ADV. P.G. JAYASHANKAR PGJ


                THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 11.09.2024, THE COURT
        ON THE SAME DAY DELIVERED THE FOLLOWING:
 RP NO. 950 OF 2024 IN WP(C) NO.33952 OF 2022




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                                                             2024:KER:69372



                                               ORDER

The present review petition has been filed seeking review of

the judgment of this Court dated 28.06.2024 in W.P. (C)

No.33952/2022.

2. The learned counsel for the review petitioner submits

that in the writ petition, there was no challenge to Section 16(2)(c)

or Section 16(4) of the CGST/SGST Act, 2017. However, the writ

petition got tied along with a batch of writ petitions and the same

was disposed of along with the batch of writ petitions. The learned

counsel for the petitioner submits that there is an error apparent

on the face of the record in the judgment under review, and the

said judgment dated 28.06.2024 requires to be reviewed, and the

writ petition may be restored to its original number to be heard

by the concerned Bench.

RP NO. 950 OF 2024 IN WP(C) NO.33952 OF 2022

2024:KER:69372

3. The learned counsel for the respondents has not

disputed the above submissions of the review petitioner, and

therefore, the review is allowed. The judgment dated 28.06.2024

in W.P.(C)No.33952/2022 is recalled and the writ petition is

restored to its original number to be posted before the

appropriate bench.

Sd/-

DINESH KUMAR SINGH JUDGE jjj