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of <h1>Finance Ministry Clarifies No Res Judicata in 'In Limine' SLP Dismissals; Review Petitions Allowed Under Specific Conditions.</h1> The circular issued by the Ministry of Finance's Department of Revenue addresses the implications of the Supreme Court's 'in limine' dismissal of Special Leave Petitions (SLPs) and the conditions under which a review petition may be filed. It clarifies that an 'in limine' dismissal, without a detailed order, does not result in res judicata or merger, allowing the petitioner to seek review in the High Court if applicable. The circular outlines the criteria for when a review is maintainable, emphasizing that a review is not an appeal and is limited to correcting patent errors. Field formations are instructed to consider these guidelines before filing review petitions.
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