https://www.taxtmi.com/caselaws?id=450065 Review jurisdiction is limited to correcting a manifest error apparent on the face of the record and cannot be used to re-argue the case or seek a rehearing on merits. The court found that the earlier judgment had already considered the materials and submissions placed before it, while the additional documents relied on in review were not part of the pleadings. As the applicants were effectively attempting to revisit the merits rather than demonstrate any patent error, no error apparent was made out and the review petitions were not maintainable. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 08:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450065 Review jurisdiction is limited to correcting a manifest error apparent on the face of the record and cannot be used to re-argue the case or seek a rehearing on merits. The court found that the earlier judgment had already considered the materials and submissions placed before it, while the additional documents relied on in review were not part of the pleadings. As the applicants were effectively attempting to revisit the merits rather than demonstrate any patent error, no error apparent was made out and the review petitions were not maintainable. Case-Laws VAT and Sales Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450065