Shri Shrivatas Rathi S/O Sh. Arun Kumar Rathi vs. Commissioner CGST Alwar

Held

The Court held that no grounds were made out for recalling the order dated December 14, 2019. The applications filed by the petitioner seeking recall were therefore dismissed. The reasoning behind this decision is not elaborated upon in the provided judgment excerpt, beyond the statement that 'No ground for recalling of order dated 14.12.2019 is made out.' The operative direction was the dismissal of the applications. No specific issues were left undecided.

Facts

The petitioner, M/s Rathi TMT Saria Pvt. Ltd., through its authorized signatory, and its Director, Sh. Sri Srivats Rathi, filed applications seeking recall of an order dated December 14, 2019. The respondent in both matters is the Commissioner, CGST, Alwar (erstwhile Commissioner of Central Excise and Service Tax, Jaipur-I). The applications were filed in connection with D.B. Central Excise Appeal Nos. 139/2017 and 140/2017, respectively. The High Court heard arguments on these applications for recalling the previous order.

Key Issues

1. Whether there are sufficient grounds to recall the order dated December 14, 2019, passed by the High Court? The petitioner argued that the order should be recalled, implying that there were errors or circumstances that warranted its reconsideration. The specific grounds for recall were not detailed in the provided judgment excerpt. The respondent, the Commissioner, CGST, Alwar, presumably opposed the recall application, as the court ultimately dismissed it. No specific provisions or precedents were mentioned in the judgment excerpt regarding the arguments for recall.