https://www.taxtmi.com/caselaws?id=327022 Review jurisdiction under Order XLVII Rule 1 CPC is confined to discovery of new and important matter, an error apparent on the face of the record, or a comparable sufficient reason. In a challenge concerning disbursement of refund under the Gujarat Value Added Tax Act, the Court found that the statutory conditions for withholding refund were not satisfied, and the later revisional position under section 75 could not be introduced in review because it was not on the original record. A review cannot be used to raise an afterthought, supplement the original order with fresh grounds, or reopen a matter merely because the order affects revenue. The application was rejected and the refund direction remained undisturbed. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sun, 01 May 2016 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327022 Review jurisdiction under Order XLVII Rule 1 CPC is confined to discovery of new and important matter, an error apparent on the face of the record, or a comparable sufficient reason. In a challenge concerning disbursement of refund under the Gujarat Value Added Tax Act, the Court found that the statutory conditions for withholding refund were not satisfied, and the later revisional position under section 75 could not be introduced in review because it was not on the original record. A review cannot be used to raise an afterthought, supplement the original order with fresh grounds, or reopen a matter merely because the order affects revenue. The application was rejected and the refund direction remained undisturbed. Case-Laws VAT and Sales Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327022