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2020 (11) TMI 530 - HC - GSTReview of Order - It is the case of the petitioner that the dates shown in the order as date of issue of assessment order does not reflect the correct date on which the assessment orders were put up on the web portal of the Department and the actual date of publishing the order in the web portal was much later, and on the dates indicated in the Review Petition - HELD THAT:- The statement filed by the respondents that was relied upon while passing the judgment aforesaid, was filed on 19.08.2020. On receipt of the statement the petitioner had filed a reply to the same and the final hearing of the Writ Petition was on 29.09.2020. The contention now taken by the petitioner, as regards availability of material that would suggest that the date on which the Department had posted the details of the assessment order on the web portal are not correct, is one that was available to the petitioner to establish at the time of final hearing. This material not having been produced then, the production of the said material, and raising such contentions in a Review Petition is not permissible. Review Petition dismissed.
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