https://www.taxtmi.com/article/detailed?id=15743 The Court assessed whether the Revenue's review application satisfied the narrow statutory grounds under Order XLVII Rule 1 CPC-error apparent on the face of the record, discovery of new and important matter or evidence, or any other sufficient reason-after an earlier judgment quashed a GST demand for violation of natural justice and directed refund of pre-deposit. Finding no new documents, no patent error, and only re argument of merits, the Court held the review did not meet the prescribed criteria and therefore could not disturb the prior decision while permitting fresh proceedings in compliance with natural justice. en-us Mon, 19 Jan 2026 08:37:20 +0530 Mon, 19 Jan 2026 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15743 The Court assessed whether the Revenue's review application satisfied the narrow statutory grounds under Order XLVII Rule 1 CPC-error apparent on the face of the record, discovery of new and important matter or evidence, or any other sufficient reason-after an earlier judgment quashed a GST demand for violation of natural justice and directed refund of pre-deposit. Finding no new documents, no patent error, and only re argument of merits, the Court held the review did not meet the prescribed criteria and therefore could not disturb the prior decision while permitting fresh proceedings in compliance with natural justice. Articles Goods and Services Tax - GST Mon, 19 Jan 2026 08:37:20 +0530 https://www.taxtmi.com/article/detailed?id=15743