Kerala HC Allows Review After GSt Writ Petition Wrongly Decided With Unrelated Cases

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 Co

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