Malik Kahn vs. Chief Commissioner GST And Central Excise
Original PDF →Facts
The petitioner, Malik Khan, proprietor of Desert Gateway Resorts, filed a review petition seeking to review an order dated 03.05.2023 passed by the Rajasthan High Court in D.B. Civil Writ Petition No.2785/2023. The review petition was filed with a delay of 18 days. The petitioner also filed an application under Section 5 of the Limitation Act to condone this delay. The respondents are the Chief Commissioner GST & Central Excise and the Assistant Commissioner, Circle Jaisalmer.
Held
The Court condoned the delay of 18 days in filing the review petition, allowing the application under Section 5 of the Limitation Act. However, after hearing the petitioner's counsel at length on the review petition, the Court found that the petitioner had failed to point out any error apparent on the face of the record in the order dated 03.05.2023. Consequently, the review petition was dismissed. The Court did not express any opinion on the merits of the original writ petition, only on the maintainability of the review.
Key Issues
1. Whether the delay of 18 days in filing the review petition should be condoned, pursuant to Section 5 of the Limitation Act. 2. Whether there is any error apparent on the face of the record in the order dated 03.05.2023 passed by this Court in D.B. Civil Writ Petition No.2785/2023. Petitioner's Arguments: The petitioner argued for the condonation of delay, presenting an application under Section 5 of the Limitation Act. The petitioner also implicitly argued that there were errors apparent in the previous order, necessitating a review. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents regarding the review petition itself. The focus appears to be on the petitioner's arguments for delay condonation and the merits of the review.
Sections Cited
Section 5
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 17/11/2023
This review petition has been filed by the petitioner seeking review of the order dated 03.05.2023 passed by this Court in D.B. Civil Writ Petition No.2785/2023 (Malik Khan Vs. Chief Commissioner GST and Central Excise & Anr.).
The instant review petition has been filed with a delay of 18 days, however, the application under Section 5 of the Limitation Act seeking condonation of said delay has also been filed along with the present review petition.
After hearing learned counsel for the petitioner on delay and after perusing the contents of the application under Section 5 of
[2023:RJ-JD:39482-DB] (2 of 2) [WRW-48/2023] the Limitation Act, we deem it appropriate to condone the delay of 18 days in filing the present review petition.
Hence, the application under Section 5 of the Limitation Act is allowed. The delay of 18 days in filing the present review petition is hereby condoned.
Having heard learned counsel for the petitioner on review petition at length, we are of the view that learned counsel for the petitioner has failed to point out any error apparent in the order dated 03.05.2023 passed by this Court in D.B. Civil Writ Petition No.2785/2023 (Malik Khan Vs. Chief Commissioner GST and Central Excise & Anr.).
Hence, this review petition is dismissed.
(PRAVEER BHATNAGAR),J (VIJAY BISHNOI),J Abhishek Kumar S.No.106
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.