Judgment Review Requires Apparent Error on Face of Record: Kerala HC

State of Kerala Vs Sivarajendran V (Kerala High Court) The State of Kerala vs. Sivarajendran V case, heard in the Kerala High Court, pertained to a review petition seeking reconsideration of a judgment regarding the remission of Goods and Services Tax (GST) for bar attached hotels. The petition contested the judgment passed on 30th November 2023 in a batch of writ petitions, including W.P.(C) No. 30262 of 2022.   The review petition argued that there was an error in the judgment, specifically regarding the reduction of tax from 10% to 5% for bar attached hotels during the Covid lockdown p...