M/S. Leeways Integrated Services Private Limited vs. The Commissioner Of GST
Held
The Court held that no case had been made out to review the order dated 25.06.2024 passed in W.P.(MD).No. 28108 of 2023. The Court reasoned that a review petition is not a platform for reconsideration of an order. If the petitioner was aggrieved by the order, the appropriate remedy was to file an appeal before the Division Bench. The Court explicitly stated that reconsideration of an order cannot be sought under the guise of a review. Therefore, the Review Application was dismissed. The connected writ miscellaneous petition was also closed. No costs were awarded.
Facts
The petitioner, M/s. Leeways Integrated Services Private Limited, filed a Review Application before the Madurai Bench of the Madras High Court seeking to review an order previously passed in W.P.(MD).No. 28108 of 2023 dated 25.06.2024. The respondents were the Commissioner of GST, the Superintendent of GST, and three other private companies. The petitioner sought to have the earlier order reconsidered. The revenue, represented by the Commissioner and Superintendent, appeared through their counsel.
Key Issues
1. Whether a case has been made out for reviewing the order dated 25.06.2024 passed in W.P.(MD).No. 28108 of 2023, under Section 114 and Order 47 Rule 1 of the Civil Procedure Code? Petitioner's Argument: The petitioner sought a review of the earlier order, implying they believed there were grounds for reconsideration. The specific grounds for review were not detailed in the judgment but were implicit in the filing of the review petition. Revenue's Argument: The revenue contended that no case had been made out for review. They argued that if the petitioner was aggrieved by the order, they ought to have filed an appeal before the Division Bench, and a review petition could not be used for reconsideration of the order.
Sections Cited
Section 114, Order 47 Rule 1 of Civil Procedure Code
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.03.2025
CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN Rev. Aplln.(MD)No.185 of 2024 in W.M.P.(MD)No.18874 of 2024 [Through Video Conferencing] M/s.Leeways Integrated Services Private Limited, Represented through its Director, A.Jagadeesh, S/o.Arokiadass No.39/40, APR Nagar, Phase-II, Podasapatti, Thirumuhoor Road, Madurai – 625 107. ...Petitioner
Vs. 1.The Commissioner of GST, CR Building, Bibikulam, Madurai – 625 002. 2.The Superintendent, Madurai North East Range, Madurai Division – II, GST and Central Excise Commissionerate, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. 1/5 https://www.mhc.tn.gov.in/judis
M/s.CALSEA Footwear Private Limited, Mukundarayapuram (Post), Sipcot, Ranipet District. 4.M/s.SAC Engine Components Private Limited, Sipcot Industrial Complex, Gummidipoondi, Thiruvallur District. 5.M/s.Amway India Enterprises Private Limited, Nilakottai Taluk, Dindigul District. ... Respondents PRAYER: Revision Petition filed under Section 114 and Ord
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