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TMI Blog2024 (9) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... Tanoy Chakraborty, Mr. Saptak Sanyal, Mr. Debraj Sahu. RAJA BASU CHOWDHURY, J: 1. Leave is granted to the writ petitioner to correct the prayer portion in WPA 13616 of 2024. 2. The present review petition has been filed by the State respondents. Mr. Siddique, learned Additional Government Pleader submits that as and by way of an abundant caution an application under Section 5 of the Limitation Act, 1963 has been filed, inter alia, praying for condonation of delay. Since the stamp reporter's report does not indicate there is any delay in filing the review, I am of the view no order is required to be passed on the application under Section 5 of the Limitation Act, 1963. Accordingly, CAN 1 of 2024 stands disposed of. 3. Mr. Siddique appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e would submit that in a case relating to review, if the Court finds that the order was passed under a mistake, and it would not have exercised the jurisdiction but for the erroneous assumption which in fact did not exist and its perpetration shall result in miscarriage of justice then it is always open to the Court to rectify such an error. He submits that the root of the power to review comes from the anxiety to avoid injustice. Admittedly, in this case, Part-B of all the e-waybills had not been updated though, the Court proceeding on the premise that the Part B of all the e-waybills had been updated had decided the case. In the facts as aforesaid he submits that this Court may be pleased to review the judgment and order dated 29th Novemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 50,000. 5. In compliance with the aforesaid direction, the petitioners had duly deposited the aforesaid sum with the said respondents. After realization of the said amount, the present review petition has been filed. By placing before this Court the judgment delivered in the case of Sanjay Kumar Agarwal Vs. State Tax Officer (1) & Anr., reported in (2024) 2 SCC 362, she submits that ordinarily a judgment pronounced by Court is final and departure therefrom is only justified when circumstances of substantial and compelling character make it necessary to do so. According to her no circumstances of substantial and compelling character has been shown for this Court to review its earlier judgment dated 29th November, 2023. She would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners, the respondent no.1 had directed the driver of the conveyance to inform the petitioners not to update Part-B of the e-waybill as the vehicle was under detention. Such facts would also corroborate from the letter dated 25th July, 2023 which form Annexure P-5 to the writ petition. I find that the Coordinate Bench of this Court by its order dated 29th November, 2023 had not only taken note of the factum of e-waybills being updated within two minutes of interception but had also taken note that by reasons of genuine difficulty, updating of part-B of the e-waybills was not complied with immediately. It also appears from the aforesaid order that this Court taking note of the factum of non-disclosure of cogent reasons in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t him in the ultimate decision of reviewing the order although, neither of the parties have argued against the legal principles laid down therein. 9. Having regard to the aforesaid, I find no case for interference has been made out. The review is accordingly dismissed. The connected application being CAN 2 of 2024 also stands dismissed. 10. There shall be no order as to costs. 11. In view of the dismissal of the review petition, I am of the view that the State respondents cannot hold on to the Bank guarantee dated 5th August, 2023 made over by the petitioner no.1. Having regard thereto, I direct the State respondents to forthwith release the bank guarantee dated 5th August, 2023 and to make over the same to the petitioners. 12. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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