The Kerala High Court dismissed a review petition as there was deposit of 20% of GST demand assessed as per the assessment order.
The petitioner in the present matter is Carborundum Universal Ltd.
The present Review Petition has been filed seeking for review of the order dated 07.12.2023, wherein it was observed that the petitioner makes further deposit of 20% of the demand assessed as per the assessment order within a period of three weeks and the further demand as per the assessment order shall be kept in abeyance till the disposal of the writ petition.
A Single Bench of Justice Dinesh Kumar Singh observed that “This Court finds there is no error apparent on the face of the record to review this order and therefore, the review petition is hereby dismissed. However, the petitioner may moved an application for modification of the same, if it is so advised.”
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