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KARNATAKA HIGH COURT
ANU SIVARAMAN, K.MANMADHA RAO, JJ
PUNJAB NATIONAL BANK – Appellant
Versus
SMT. AMMAIAH – Respondent
| Table of Content |
|---|
| 1. review petition filed to correct an error regarding gst in rental payments. (Para 2 , 3) |
| 2. arguments presented regarding inclusion of gst in the appellate judgment. (Para 4 , 5) |
| 3. court's observations on the nature of gst and its applicability. (Para 6 , 7) |
| 4. court's decision to allow the review and correct the appellate judgment. (Para 8) |
CAV JUDGMENT
(PER: HON'BLE MRS. JUSTICE ANU SIVARAMAN)
This Review Petition is filed seeking to review the judgment dated 16.11.2022 passed in Commercial Appeal No.406/2022.
2. It is contended in the review petition that the direction in the judgment under review that the amount due to the petitioner is including Goods and Service Tax ('GST' for short) is an error apparent on the face of the record. It is contended that the suit was filed by the Review Petitioner/Respondent/Plaintiff, who is the owner of the plaint schedule property. A registered Rental-Cum-Lease Deed was executed on 14.12.2009 in favour of the appellant-Bank for a period of 10 years. The rent was fixed at Rs.65,885/- per month excluding service tax for the period from 01.07.2009 to 30.06.2014 and Rs.82,110/- per month excluding service tax for the 5 years commenci
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