IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE EASWARAN S.

TUESDAY, THE 18^TH DAY OF FEBRUARY 2025 / 29TH MAGHA, 1946 RP NO. 226 OF 2025 AGAINST THE JUDGMENT DATED 11.02.2025 IN WA NO.219 OF

2025 OF HIGH COURT OF KERALA REVIEW PETITIONERS/APPELLANTS/WRIT PETITIONERS:

1 ANANTHAVALLI SAHADEVAN AGED 68 YEARS WIFE OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

2 SAJEEVAN K.S AGED 43 YEARS SON OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

3 SOUMYA T.V AGED 33 YEARS WIFE OF SAJEEVAN K.S. KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

BY ADVS.

K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA POOJA V.M.

2025:KER:13516 RESPONDENTS/RESPONDENTS/RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER OF GST, KERALA KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM, PIN - 695002 3 SENIOR ENFORCEMENT