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of <h1>GST Intelligence & CGST Refund: Court Dismisses Review Petitions Due to Lack of New Evidence and Undisputed Calculations.</h1> <h3>Additional Director General of Directorate General GST Intelligence, Union of India & Ors. Versus Ramkaran Karwa</h3> The HC of Bombay dismissed review petitions filed by the Additional Director General of GST Intelligence and the Commissioner, CGST and Central Excise. ... Seeking review of an order directing them to refund interest amount - HELD THAT:- No ground can be said to have been made out for seeking a review of the order. Merely because the time was insufficient for them to check the calculations when the same was filed cannot be a ground on which our order can be reviewed. Concerning the letter of January 2014, the Review Petitioner (Respondent) fairly admits that this was not brought to the notice of the Court at the hearing. Therefore, this cannot be grounds for seeking a review. In any case, we have observed that an enquiry would be conducted as to why FD was not renewed and the responsibility fixed. In the enquiry, the Enquiry Officer can certainly rely upon this letter to come to the appropriate conclusion. However, insofar as our order is concerned, this letter would not bring about any change and, therefore, cannot be grounds for seeking the review of the order. Both the review petitions are dismissed. The High Court of Bombay dismissed two review petitions filed by the Additional Director General of GST Intelligence and the Commissioner, CGST and Central Excise seeking review of an order directing them to refund interest amount. The Court found no grounds for review as the calculations were not disputed and a letter regarding renewal of a Fixed Deposit was not brought to the Court's attention during the hearing. Both review petitions were dismissed.
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