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2025 Supreme(Online)(Ker) 55856

IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P., J
STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – Appellant
Versus
CHEMPLAST SANMAR LIMITED – Respondent
RP NO. 1373 OF 2025 | WP(C) NO.29960 OF 2024



Advocates:
For the Appellants/Petitioners: GOVERNMENT PLEADER
For the Respondents: SRI. V. MANU, SRI. N. ANAND

A prior judgment's non-consideration of binding precedent can ground a review petition if merits were not previously adjudicated.

Headnote:This review petition arises from a judgment dated 20.12.2024 in W.P.

(C) No. 29960/2024. The applicant claims that the prior judgment omitted consideration of an earlier binding precedent, impacting the decision. The court concludes that the review petition should be allowed based on the initial judgment’s failure to adjudicate the matter on its merits, thus recalling the prior ruling.

Table of Content
1. review seeks to address non-consideration of a prior judgment. (Para 1)
2. previous omission of binding precedents is an argument against the judgment. (Para 2)
3. review petition granted based on failure to adjudicate the merits. (Para 3)

ORDER

This review petition has been filed seeking a review of the judgment dated 20.12.2024 in W.P.(C)No.29960/2024. It is the submission of the learned Government Pleader that the writ petition was disposed of on the basis of consent. It is submitted that the concession was granted without noticing the judgment of the Supreme Court in State of U.P. v. Lalta Prasad Vaish , 2024 KHC 6588. It is submitted that the writ petition may therefore be considered on merits.

2. The learned counsel for the respondent/writ petitioner submits that the fact that an earlier binding precedent had not been noticed by the court is not a ground for review and if at all it only constitutes a ground for appeal. It is submitted that there is a binding inter partes judgment between the parties which would make it clear that the respondent/writ petitioner was entitled to the refund notwithstanding any finding in the judgment of the Supreme Court which has been referred to above.

3. Having heard the learned Government Pleader appearing for the review petitioner and the learned counsel appearing for the respondent/writ petitioner, I am of the view that this review petition has to be allowed as the writ petition was disposed of on the basis of consent. It is clear from a reading of the judgment which is sought to be reviewed that this court did not consider the question as to whether the earlier binding inter partes judgment between the parties would entitle the respondent/writ petitioner to a refund. If that had been the case, there would have been merit in the contention taken by the learned counsel appearing for the respondent/writ petitioner that the fact that the judgment of the Supreme Court was not noticed would not constitute a ground for review. However, when it is stated before the court that the concession was given without noticing the judgment of the Supreme Court and when it is clear that this court has not adjudicated the matter on merits, I am of the view that the review petitioners are entitled to seek review of the judgment. Accordingly, this review petition is allowed and the judgment dated 20.12.2024 in W.P. (C)No.29960/2024 will stand recalled. W.P.(C)No.29960/2024 will be posted for disposal in accordance with the roster.

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