Home Case Index All Cases GST GST + HC GST - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 1137 - HC - GSTReview petition - Refund of unutilized Input Tax Credit - compensation cess - HELD THAT:- It is an admitted fact that there is no error of record as such, but the review petitioner is seeking review by placing certain so-called communication of resolution comment to the writ petitioner (annexure-2 to the review petitions) by stating that the same were not produced in the writ records due to inadvertence. This Court is of the considered view that bringing the so-called communication of resolution comment to the writ petitioner (annexure-2 to the review petitions) by filing the same in the review petition for the first time, cannot be a ground for review. It is not the case of the review petitioners that so-called communication proof, if any, was not within their knowledge at the time of filing of the counter affidavit in the writ petition. Failure to place so called communication of resolution comment in writ record due to inadvertence, cannot be a ground for review - this Court is of the considered view that no ground for review has been made out. These review petitions are dismissed.
|