2021 (8) TMI 1137

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....e Through Video Conferencing 1. Heard Mr. P.A.S. Pati, learned counsel appearing on behalf of the petitioner in both the cases. 2. Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the original writ petitioner/opposite party no. 1 in the present cases. 3. These two civil review applications have been filed seeking review of the order dated 4th January, 2021 passed by this Court in W.P(T) No. 4061 of 2019. 4. The writ petition was disposed of with a direction to the respondents of the writ petition to either open GSTN portal enabling the writ petitioner to file its application for refund in GST RFD-01 or to manually accept the application for refund of the petitioner pertaining to the periods 2017-18 and 2018-19....

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.... sought for only on account of communication as contained in annexure 2 of the review petitions. 9. During the course of arguments, it is an admitted fact that the so-called communication of resolution comment as contained in annexure 2 of the review petition was neither annexed nor mentioned in the counter affidavits filed in the writ records. It is also not in dispute that so called communication, if any, as contained in annexure 2 of the review petitions was already within the knowledge of the review petitioners in both the cases at the time of filing of the counter affidavit in the writ petition. 10. Learned counsel appearing on behalf of the writ petitioner has vehemently opposed the prayer and submits that no grounds for review ....