M/S Rajasthan State Road Transport Corporation vs. Union Of INDIA
Held
The Court held that no grounds for review of the order dated 21.01.2021 were made out. The Court considered the arguments presented by the petitioner seeking a review and found them unmeritorious. Consequently, the review petition was dismissed. The reasoning behind this decision is that the petitioner failed to demonstrate any error apparent on the face of the record or any other valid ground that would justify a review of the previous order. The ratio decidendi is that a review petition is not an appeal in disguise and requires substantial grounds for interference. The operative direction was the dismissal of the review petition.
Facts
The petitioner, M/s Rajasthan State Road Transport Corporation, filed a D.B. Civil Writ Petition No. 9877/2020 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India and various GST authorities. The present matter is a D.B. Review Petition No. 22/2021 filed by the petitioner seeking a review of the order dated 21.01.2021 passed in the aforementioned writ petition. The review petition was heard by a Division Bench of the High Court.
Key Issues
The sole issue before the Court was whether there were sufficient grounds to review the order dated 21.01.2021 passed in D.B. Civil Writ Petition No. 9877/2020. The petitioner sought a review of this order. The respondents, represented by Mr. Kinshuk Jain, Senior Standing Counsel, did not explicitly present arguments for dismissal in the provided text, but the Court's decision implies they opposed the review. The petitioner's argument, though not detailed, would have been that the original order contained errors necessitating review. The Court had to decide if any such errors or grounds for review were established.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Review Petition No. 22/2021 In D.B. Civil Writ Petition No.9877/2020 M/s Rajasthan State Road Transport Corporation, Through Dy General Manager Deepak Kumar Khandelwal S/o Mohan Lal Khandelwal Age 33 Years, Having Its Head Office At Parivahan Marg, Chomu House Prathiv Raj Road, C-Scheme, Jaipur ----Petitioner Versus
Union Of India, Through Secretary (Finance), Ministry Of The Finance, Government Of India, New Delhi
Chairman Of The Central Board Of CGST And Central Excise And Customs (Service Tax), North Block, Vijay Chowk New Delhi.
Commissioner Of Central Goods And Service Tax, (Previously Designated As Commissioner Of Excise And Service Tax) NCR Building, Statue Circle, C-Scheme, Jaipur
Commissioner Of Central Goods And Service Tax, (Previously Designated As Commissioner Of Excise And Service Tax) Government Of India, Ministry Of Finance, Department Of Revenue, A-Block, Surya Nagar Alwar 301001 ----Respondents For Petitioner(s) : Mr. Harish Kumar Taripathi Advocate For Respondent(s) : Mr. Kinshuk Jain, Senior Standing Counsel through Video Conferencing. HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUST
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