Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other sufficient reason. The Supreme Court held that review cannot be done unless a material error manifestly apparent on the face of the order would result in miscarriage of justice. Review proceedings are strictly confined to the ambit of Order 47 Rule 1 CPC. A party cannot repeat old arguments under the guise of a review petition. The power of review is distinct from appellate power to correct errors. In the present case, the HC found no error apparent on the record to warrant interference with its earlier order holding that the respondent is entitled to receive original non-relied documents u/s 67(3) of CGST Act and Rule 27 of Central Excise Rules 2017. Consequently, the review petition was dismissed.
A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other sufficient reason. The Supreme Court held that review cannot be done unless a material error manifestly apparent on the face of the order would result in miscarriage of justice. Review proceedings are strictly confined to the ambit of Order 47 Rule 1 CPC. A party cannot repeat old arguments under the guise of a review petition. The power of review is distinct from appellate power to correct errors. In the present case, the HC found no error apparent on the record to warrant interference with its earlier order holding that the respondent is entitled to receive original non-relied documents u/s 67(3) of CGST Act and Rule 27 of Central Excise Rules 2017. Consequently, the review petition was dismissed.
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