TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Review Petition Dismissed for Incorrect Dates: Evidence Required During Final Hearing</h1> <h3>M/s. Softouch Health Care Private Ltd. Versus The State Tax Officer, Commissioner Of State GST,</h3> The Court dismissed the Review Petition challenging a judgment due to incorrect dates of assessment order publication on the web portal. The Court held ... Review 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. Issues: Review Petition challenging judgment based on incorrect dates of assessment order publication on web portal.Analysis:The petitioner filed a Review Petition seeking to review a judgment in a Writ Petition, alleging that the assessment order dates mentioned in the comparative chart were incorrect. The petitioner argued that the actual dates of publishing the orders on the web portal were later than indicated in the statement filed by the respondents. The Court noted that the statement relied upon was filed on 19.08.2020, the petitioner responded to it, and the final hearing was on 29.09.2020. The Court found that the petitioner's contention about the incorrect dates should have been raised during the final hearing with supporting evidence. Since the petitioner failed to produce such material earlier, the Court held that raising these contentions in a Review Petition was impermissible. The Court emphasized that the petitioner could have presented any relevant material during the final hearing to challenge the factual findings. Therefore, the Court concluded that the Review Petition was not justified and dismissed it. The petitioner was advised to approach the appellate court with any evidence to contest the factual findings in the original judgment.
TaxTMI 
TaxTMI 
