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2025 DAILYLAW 3732 (KER)

M/S. GRAIN N GRACE FOOD INGREDIENTS MANUFACTURING PVT LTD v. THE DEPUTY COMMISSIONER

RP/240/2025 · 2025-04-04

Murali Purushothaman

Writ Petition (Civil)body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

RP NO.240 OF 2025 1 2025:KER:29683 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 4TH DAY OF APRIL 2025 / 14TH CHAITHRA, 1947 RP NO.240 OF 2025 AGAINST THE ORDER DATED IN WP(C) NO.5980 OF 2025 OF HIGH COURT OF KERALA PETITIONER: M/S. GRAIN N GRACE FOOD INGREDIENTS MANUFACTURING PVT LTD, FIRST FLOOR, 464-C, KAVUMPADY, THRIKKALATHUR, PAYIPRA REPRESENTED BY ITS DIRECTOR SAJEEV KUMAR, PIN - 683541 BY ADVS. ADITYA UNNIKRISHNAN NIVEDITA A.KAMATH BINISHA BABY HARIKRISHNAN K.U. ARAVIND RAJAGOPALAN MENON ANIL D. NAIR (SR.) RESPONDENTS: 1 THE DEPUTY COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, PERUMBAVOOR DIVISION, G-ARCADE, THOTTUMKAL ROAD, PERUMBAVOOR, PIN - 683542 RP NO.240 OF 2025 2 2025:KER:29683 2 THE JOINT COMMISSIONER (APPEALS OFFICE OF THE COMMISSIONER (APPEALS), CENTRAL TAX AND CENTRAL EXCISE, I.S. PRESS ROAD, KOCHI, PIN - 682018 BY ADVs.P.T.DINESH SRI.V.GIRISHKUMAR, SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 04.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO.240 OF 2025 3 2025:KER:29683 O R D E R This review petition is filed seeking review of the order dated 13.02.2025 in WP(C) No.5980 of 2025. This Court, by the order impugned, has stayed further proceedings pursuant to Ext.P11 on condition that the petitioner deposits 10% of the amount demanded in Ext.P9 within a period of one month. On going through Ext.P9, it can be seen that there is no demand and it is only an order rejecting the prayer for refund. I find that there is an error apparent on the face of the record. Accordingly, the order dated 13.02.2025 is recalled and the review petition is disposed of. Post WP(C) No.5980 of 2025 on 04.06.2025 as per roster. Sd/- MURALI PURUSHOTHAMAN JUDGE sp/04/04/2025