https://www.taxtmi.com/caselaws?id=793329 Review jurisdiction could not be used to reargue the merits of an earlier judgment granting benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Jharkhand HC interpreted Clause viii of Circular No. 1074/07/2019-CX and Section 121 of the Scheme to mean that the reference to expiry of the appeal period concerned an appeal by the declarant, not the Department. It also noted that the Order-in-Original and declaration were both dated 14.01.2020, so the Department's decision-making process on appeal had not commenced. Any observation on limitation was not the basis of the earlier decision and, even if inaccurate, did not justify review. The review petition was dismissed. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793329 Review jurisdiction could not be used to reargue the merits of an earlier judgment granting benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Jharkhand HC interpreted Clause viii of Circular No. 1074/07/2019-CX and Section 121 of the Scheme to mean that the reference to expiry of the appeal period concerned an appeal by the declarant, not the Department. It also noted that the Order-in-Original and declaration were both dated 14.01.2020, so the Department's decision-making process on appeal had not commenced. Any observation on limitation was not the basis of the earlier decision and, even if inaccurate, did not justify review. The review petition was dismissed. Case-Laws Service Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793329