M/S Mool Chand Jain PVT. LTD. Through Director Mool Chand Jain vs. The State Of Madhya Pradesh
Held
The High Court held that the review petition was not maintainable. Citing established principles of review jurisdiction, the Court noted that a review is not an appeal in disguise and cannot be used to rehear concluded adjudications or correct minor or inconsequential mistakes. The Court found no "error apparent on the face of the record" that undermined the soundness of the previous order or resulted in a miscarriage of justice. It observed that the petitioner had already advanced their arguments at length in the previous proceedings and that no fresh grounds were raised. The Court reiterated that the petitioner could approach the competent authority to raise their grievances regarding the additional tax payment, as liberty had already been granted by the Writ Court. Therefore, the review petition was dismissed as lacking merits.
Facts
The petitioner, M/s Mool Chand Jain Pvt. Ltd., filed a review petition seeking to overturn a previous order dated August 1, 2024, by which their writ petition was dismissed. The petitioner argued that they had paid tax twice for a single contract work due to a change in the tax regime from VAT to GST in 2017. They sought a refund from the respondent department for the excess tax paid. The petitioner contended that the High Court, in its previous order, failed to consider these aspects, constituting an error apparent on the face of the record. The respondents/State supported the impugned order and sought dismissal of the review petition.
Key Issues
1. Whether the present review petition is maintainable under the principles of review jurisdiction, specifically concerning an "error apparent on the face of the record" as laid down in Kamlesh Verma Vs. Mayawati and Others, (2013) 8 SCC 320 and State Of West Bengal & Ors. Vs. Kamal Sengupta & Anr., (2008) 8 SCC 612. Petitioner's Contention: The petitioner argued that the previous order contained an error apparent on the face of the record because it did not consider the fact that they had paid tax twice for the same contract work due to the transition from VAT to GST, and they were seeking a refund. They believed this oversight warranted a review. Respondents' Contention: The respondents/State supported the previous order and argued for the dismissal of the review petition, implying that no grounds for review were established.
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ORDER
The present review petition has been preferred by the petitioner seeking review of the order dated 01-08-2024 passed in Writ Petition No.27017/2023 whereby the petition preferred by the review petitioner has been dismissed.
It is the submission of learned counsel for the petitioner that petitioner has paid tax two times for a single contract work and the respondent department is not ready to pay the adjustment on account of change in tax regime. At the time of awarding contract to the petitioner, VAT tax was prevalent and in 2017 GST came into effect, therefore, firstly pe
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.