https://www.taxtmi.com/caselaws?id=411559 Review jurisdiction cannot be used to introduce a communication that was not placed before the writ Court and was already within the petitioners' knowledge. The High Court found no error apparent on the face of the record and no other sufficient ground for review, because the alleged material had not been annexed or relied on in the writ proceedings. It also clarified that the earlier writ direction was only to consider the refund claim in accordance with law, not to order a refund. The review petitions were therefore dismissed. en-us Thu, 29 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411559 Review jurisdiction cannot be used to introduce a communication that was not placed before the writ Court and was already within the petitioners' knowledge. The High Court found no error apparent on the face of the record and no other sufficient ground for review, because the alleged material had not been annexed or relied on in the writ proceedings. It also clarified that the earlier writ direction was only to consider the refund claim in accordance with law, not to order a refund. The review petitions were therefore dismissed. Case-Laws GST Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411559