P.M. Subair Vs Deputy Commissioner of Central Tax & Central Excise (Kerala High Court)
The Kerala High Court in P.M. Subair vs Deputy Commissioner of Central Tax & Central Excise reviewed its earlier order after identifying a procedural error. The petitioner sought review of the judgment dated 28 June 2024, contending that his writ petition concerned refund claims under the inverted tax structure scheme, not the validity of Section 16(2)(c) of the CGST/KSGST Act, 2017, which was the subject matter of other tagged petitions.
Upon reviewing the records, the Court observed that the petitioner’s writ petition had been mistakenly disposed of along with unrelated cases challenging Section 16(2)(c), without addressing his specific claim for refund. The Court held that this amounted to a patent error on the face of the record, as the issues raised in the petitioner’s case were distinct and had not been adjudicated.
Accordingly, the High Court allowed the review petition, recalled the earlier judgment dated 28 June 2024 in W.P.(C) No. 5437/2023, and restored the writ petition to the file for fresh consideration. The case was posted for hearing on 26 September 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This review petition is submitted by the petitioner in view of the fact that, the writ petition submitted by the petitioner was disposed of along with a batch of writ petitions, where the validity of Section 16(2)(c) of the CGST/KSGST Act, 2017 was under challenge. The specific case of the petitioner is that, in the writ petition filed by the petitioner, such a challenge was not there, and instead, the reliefs sought in the writ petition were pertaining to the claim of refund made by the petitioner, as per the inverted tax structure scheme.
