2024 (2) TMI 1481

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..... espondents : Mr. R Ramachandran, Adv ORDER CM APPL. 62040/2023 & REVIEW PET. 330/2023 1. Respondent no.1/ review petitioner (hereafter Revenue) has filed the present review petition seeking review of the judgment dated 18.04.2023 passed by this Court. 2. Mr. R. Ramachandran, learned counsel appearing for the Revenue has referred to the decision of the Supreme Court in Commissioner, GST and C .....

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..... ubmits that the Supreme Court has not decided the question as considered by this Court in the judgment under review and had issued directions in the facts of that case keeping all contentions of the parties open. She also points out that this Court had in its order dated 18.04.2023 also considered the decision of the Bombay High Court in ATA Freight Line (I) Pvt. Ltd. v. Union of India & Ors.:2022 .....

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..... . We find no ground to review the judgment under review. Moreover, it is also seen that the present review petition has been filed after 154 days delay. The learned counsel for the revenue states that the due process for approval / permission for filing the review petition, from the hierarchy of the departmental authorities was followed and the same resulted in the aforesaid delay. It is contended .....

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