Shri M N Kumar vs. The Principal Commissioner Of Central Tax

Facts

The petitioner, Shri M N Kumar, filed a review petition before the High Court of Karnataka against a judgment dated January 22, 2026, passed in Writ Appeal No. 1375/2025. The original judgment had directed the petitioner to deposit Rs. 75,00,000/- in two installments before the respondent authorities. The petitioner's grievance in the review petition was that he was unable to make the deposit due to financial difficulties. The respondent was the Principal Commissioner of Central Tax, GST, Bangalore West Commissionerate.

Held

The Court held that a review petition can only be entertained if an error apparent on the face of the record is demonstrated. In the present case, the petitioner failed to plead or establish any such error. The petitioner's plea of financial difficulty in complying with the deposit order was not considered a sufficient ground for review, as it did not point to an error in the original judgment itself. Consequently, the Court found no grounds to review its previous judgment. The review petition was dismissed.

Key Issues

1. Whether there is an error apparent on the face of the record in the judgment dated January 22, 2026, passed in W.A.No.1375/2025, warranting a review of the said judgment? Petitioner's contention: The petitioner argued that due to financial difficulties, he is unable to comply with the order of depositing Rs. 75,00,000/- as directed by the Court in its previous judgment. This inability to comply, stemming from financial constraints, was implicitly presented as a ground for seeking review. Respondent's contention: The judgment records no specific arguments made by the respondent in response to the review petition. However, the Court's decision implies that the respondent did not concede to the review or present arguments supporting it.