https://www.taxtmi.com/caselaws?id=764659 The HC held that review jurisdiction permits re-examination only for a mistake apparent on the record and is not an appellate forum to re-open issues already finally decided. Applying established principles and the statutory definition of "local authority" under the GST Act, the court found no error apparent in its prior conclusion that the applicant did not fall within the local/governmental authority category. Consequently, the review petition was restrained from re-deciding that issue and was only partly allowed, there being no basis to correct the earlier decision. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764659 The HC held that review jurisdiction permits re-examination only for a mistake apparent on the record and is not an appellate forum to re-open issues already finally decided. Applying established principles and the statutory definition of "local authority" under the GST Act, the court found no error apparent in its prior conclusion that the applicant did not fall within the local/governmental authority category. Consequently, the review petition was restrained from re-deciding that issue and was only partly allowed, there being no basis to correct the earlier decision. Case-Laws GST Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764659