https://www.taxtmi.com/caselaws?id=413711 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is confined to discovery of new matter, apparent error, or other sufficient reason, but "sufficient reason" may extend to a misconception of fact or law where analogous statutory grounds are met. Non-consideration of material statutory provisions and relevant record circumstances, already available but not addressed when the writ petition was heard, can justify review if that omission could materially affect the result. On that basis, the review was maintainable, the earlier order dismissing the writ petition was recalled, and the writ petition was restored for reconsideration. en-us Wed, 04 Aug 2021 00:00:00 +0530 Tue, 05 Sep 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413711 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is confined to discovery of new matter, apparent error, or other sufficient reason, but "sufficient reason" may extend to a misconception of fact or law where analogous statutory grounds are met. Non-consideration of material statutory provisions and relevant record circumstances, already available but not addressed when the writ petition was heard, can justify review if that omission could materially affect the result. On that basis, the review was maintainable, the earlier order dismissing the writ petition was recalled, and the writ petition was restored for reconsideration. Case-Laws Service Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413711