https://www.taxtmi.com/article/detailed?id=12339 Scope of review is narrowly confined to manifest mistakes or errors apparent on the record under Article 137 and Order XLVII of the Supreme Court Rules read with Order XLVII CPC; a non party may file if an "aggrieved person," but review cannot substitute for appeal, cannot reargue decided issues, and does not lie where error requires extended reasoning or arises from subsequent divergent decisions. Applied to claims under Section 53 of the IBC and related definitions of secured creditor and security interest, the Review Petitioners failed to demonstrate any such error apparent on the face of the impugned judgment. en-us Mon, 19 Feb 2024 10:08:22 +0530 Mon, 19 Feb 2024 10:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12339 Scope of review is narrowly confined to manifest mistakes or errors apparent on the record under Article 137 and Order XLVII of the Supreme Court Rules read with Order XLVII CPC; a non party may file if an "aggrieved person," but review cannot substitute for appeal, cannot reargue decided issues, and does not lie where error requires extended reasoning or arises from subsequent divergent decisions. Applied to claims under Section 53 of the IBC and related definitions of secured creditor and security interest, the Review Petitioners failed to demonstrate any such error apparent on the face of the impugned judgment. Articles Goods and Services Tax - GST Mon, 19 Feb 2024 10:08:22 +0530 https://www.taxtmi.com/article/detailed?id=12339