KALYAN JWELLERS INDIA LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) This Review Petition seeks review of our order dtd. 8/3/2023 in O.T. Revision No.193 of 2017. By the said order, we had found as follows:

(2.) In the Review Petition, the revision petitioner points out that earlier the O.T. Revision was dismissed by a Division Bench of this Court through its judgment dtd. 23/11/2017 by answering only two of the nine Questions of law that were raised in the O.T. Revision. The petitioner therefore preferred R.P.No.245 of 2018 before this Court that was allowed by an order dtd. 11/4/2018 on finding that seven Questions of law, raised as Question Nos.'C' to 'I' in the O.T. Revision had not been considered in the judgment dtd. 23/11/2017. The Review Petition was thus allowed for the purposes of restoring the O.T. Revision to the files of this Court. It was without noticing the above aspects and by relying on the submissions of the learned counsel on either side that the issues raised in the O.T. Revision stood covered by the decision of this Court in Commercial Taxes Officer, Thrissur vs. Chungath Jewellery and Ors. - [(2021) 94 GSTR 33, Kerala)] that we had once again dismissed the O.T. Revision by our order dtd. 8/3/2023.

(3.) The learned senior counsel Sri.Arvind P. Datar, assisted by Adv.Sri.S.Anil Kumar appearing on behalf of the petitioner points out that the decision in Chungath Jewellery [supra] covers only Questions of law 'A' to 'F' in the O.T. Revision and that Questions of law 'G', 'H' and 'I' have to be considered separately on merits. He submits that it if for this purpose that the present Review Petition has been filed.