https://www.taxtmi.com/caselaws?id=785076 Review jurisdiction under Order XLVII Rule 1 is confined to error apparent, discovery of new matter and analogous grounds, and cannot be used to reopen a concluded merits determination. The court noted that the earlier judgment had already considered the relevant West Bengal GST framework, including Section 54(7) and Section 56, so the review applicant could not re-argue provisions not pressed earlier. Minutes of GST Council meetings were also refused because they were not part of the original record and carried no statutory binding effect, while the cited interlocutory order did not displace the legal position already decided. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785076 Review jurisdiction under Order XLVII Rule 1 is confined to error apparent, discovery of new matter and analogous grounds, and cannot be used to reopen a concluded merits determination. The court noted that the earlier judgment had already considered the relevant West Bengal GST framework, including Section 54(7) and Section 56, so the review applicant could not re-argue provisions not pressed earlier. Minutes of GST Council meetings were also refused because they were not part of the original record and carried no statutory binding effect, while the cited interlocutory order did not displace the legal position already decided. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785076