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2021 (10) TMI 687 - HC - GSTDelay of 50 days in filing the review petition - refund claim - encashment of Bank Guarantees - HELD THAT:- The grounds urged by the review petitioners may be grounds of appeal but would not be grounds for review within the ambit and meaning of section 114 read with Order 47 Rule 1 of the Code of Civil Procedure, 1908. No rehearing of a concluded matter is permissible while seeking review. There are no error apparent on the face of the record nor any documents which the review petitioners could not present at the time of hearing despite due diligence. Also there are no sufficient cause to rehear the concluded matter. Present is not a fit case for review - review petition dismissed.
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