M/S Keihin INDIA Manufacturing Private Limited vs. Commissioner Of Central Goods And Services Tax
Held
The Court rejected the Civil Misc. Review Application No. 92 of 2021. This decision was based on the reasoning that the facts involved in this application were identical to those in Civil Misc. Review Application No. 89 of 2021, which had already been rejected by the Court on the same day. Therefore, following the precedent set by the earlier rejection, the present application was also dismissed. No specific provisions of the GST Act or Rules were discussed in relation to the substantive issues of the original case, as the review application was disposed of on procedural similarity.
Facts
This matter concerns a Civil Misc. Review Application No. 92 of 2021 filed by M/s Keihin India Manufacturing Private Limited, the appellant, against the Commissioner of Central Goods and Services Tax, the respondent. The appellant sought review of a previous order. The learned counsel for the appellant stated that the facts in this review application are identical to those in Civil Misc. Review Application No. 89 of 2021, which was also decided on the same day. The Court heard arguments from both the appellant's counsel and the respondent's counsel.
Key Issues
1. Whether the Civil Misc. Review Application No. 92 of 2021 should be allowed. The petitioner argued that the facts of this review application are similar to another review application (No. 89 of 2021) which was rejected. The respondent did not present any specific arguments as the matter was decided based on the precedent of the other application.
AI-generated summary — verify with the full judgment below
Court No. - 46 Case :- CENTRAL EXCISE APPEAL No. - 22 of 2020 Appellant :- M/S Keihin India Manufacturing Private Limited Respondent :- Commissioner Of Central Goods And Services Tax Counsel for Appellant :- Vinayak Mithal Counsel for Respondent :- Ashok Singh Hon'ble Surya Prakash Kesarwani,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. Heard Sri Dharmendra Kumar Rana along with Sri Vinayak
Mithal,
learned
counsel
for the appellant/applicant and Sri Ashok Singh, learned Senior Standing Counsel for the respondent - Department on Civil Misc. Review Application No. 92 of 2021. Learned counsel for the applicant states that the facts involved in the present review application are similar to that of Civil Misc. Review Application No. 89 of 2021 (In Central Excise Appeal No. 18 of 2020), which has been rejected today. Following the order passed on Civil Misc. Review Application No. 89 of 2021 (In Central Excise Appeal No. 18 of 2020), the present review application is also rejected. Order Date :- 30.9.2021 nd
The judgment continues below.
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