2024 (8) TMI 1193

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....ed 30.04.2024 passed by this Court in W.P.(C) No. 6744 of 2024. The review-petitioner has further prayed to allow the aforesaid writ by granting consequential relief. 2. By the aforesaid order, the Division Bench of this Court has passed the following order in the writ:- "This matter is taken up by hybrid mode. 2. It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court vide order dated 16.02.2024 passed in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and batch of writ petitions. 3. In view of the above, this writ petition stands disposed of in terms of the observation and direc....

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....egard to violation of principle of natural justice for not providing a reasonable opportunity of hearing by the learned Proper Officer, who only had provided a short notice period of sixteen (16) hours for hearing and, thereby, the learned Proper Officer was not having the privilege to go through the documents proposed to be relied upon by the petitioner and erroneously rejected the refund application of the tax payer-petitioner herein. Further, the impugned order having passed without any connection with the order passed in M/S. Maa Tarini Traders (supra) is liable to be rectified by reviewing such order. It is, accordingly, prayed by Mr. Sahoo, learned Senior Counsel to rectify/review the impugned order by recalling it and upon hearing th....

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....to dismiss the review petition. 5. In addressing the core issue of amenability of the impugned order to review on the backdrop of rival submissions, there appears no quarrel over the undisputed position of law that a review petition can be admitted in exercise of power U/S. 114 read with Order XLVII Rule 1 of CPC provided the party applying for review of the order must satisfy the Court any of the three grounds, such as:- (i) discovery of new and important matter of evidence which after exercise of due diligence was not within the knowledge of the party applying for review or could not be produced by him at the time, when the decree was passed or order made, (ii) for some mistake or error apparent on the face of the rec....

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.... petitioner as well as the judgments relied on by him. The aforesaid admitted facts clearly persuade this Court to consider that there was no error apparent on the face of record. 7. While examining the ramification of the impugned order, it appears that in M/s. Maa Tarini Traders (supra), a Division Bench of this Court by an order dated 16.02.2024 has passed the following directions:- "Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, we deem it proper in the intere....

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....g any appeal under section 112 of the CGST/OGST Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent-Authorities would be at liberty to proceed further in the matter, in accordance with law. With the above liberty, observation and directions, the writ applications stand disposed of." 8. The review-petitioner has never disputed that the order impugned in the writ petition dated 31.10.2023 passed by Addl. Commissioner of State Tax(Appeal), Balasore under Annexure-9 is an appealable one before GST, Tribunal, but admittedly such GST, Tribunal has not been made functional and, thereby, this Court in M/S. Maa Tarini Traders (supra) has provided protection by way of granting....