Rajdhani Security Force PVT. LTD. vs. Union Of INDIA

RP/628/2022HC Madhya PradeshGST01 July 2022Bench: HON'BLE SHRI JUSTICE SHEEL NAGU3 pages
For Petitioner: Neelesh JainFor Respondent: Assistant Solicitor General
AI SummaryDismissed

Held

The High Court held that the review petition was not maintainable as there was no error apparent on the face of the record. The Court distinguished the present case from W.P. No. 21978/2019, noting that in the latter, the petitioner had explicitly raised the ground of non-communication of the original order, which led to a remand. In contrast, the Court found that in the case leading to the order dated 25.04.2022 (W.P. No. 11498/2021), the petitioner had not raised any such ground. Consequently, the Court had applied Section 107 of the GST Act and found that the appeal was not filed within the stipulated period of four months, leading to the dismissal of the petition. The Court reiterated that a review petition can only be entertained for an error that is evident upon a bare perusal of the order without requiring any deep investigation. Since no such error was found, the review petition was dismissed.

Facts

The petitioner, Rajdhani Security Force Pvt. Ltd., filed a review petition seeking to recall an order dated 25.04.2022 passed by the High Court. The petitioner argued that in an identical case, W.P. No. 21978/2019, an order dated 25.02.2020 was passed which was not brought to the Court's notice. The petitioner contended that the limitation period for filing an appeal should commence from the date of communication of the original order. The Court noted that in the earlier case (W.P. No. 21978/2019), the petitioner had raised the ground of non-communication of the impugned order, leading to a remand. However, in the present case (W.P. No. 11498/2021, which led to the order under review), no such ground was raised by the petitioner.

Key Issues

1. Whether the order dated 25.04.2022 suffers from an error apparent on the face of the record, warranting review, based on an order passed in an identical case (W.P. No. 21978/2019) concerning the commencement of the limitation period for filing an appeal from the date of communication of the original order. Petitioner's arguments: The petitioner contended that the Court's order dated 25.04.2022 should be reviewed because an order in an identical case (W.P. No. 21978/2019) was not brought to the Court's attention. This prior order, it was argued, established that the limitation period for filing an appeal should commence from the date of communication of the original order, a point not considered in the current case. The petitioner relied on the order in W.P. No. 21978/2019. Respondents' arguments: The respondents did not record any specific arguments in the judgment regarding the review petition. However, the Court's reasoning implies that the respondents likely did not dispute the Court's prior finding in W.P. No. 11498/2021 that no ground of non-communication was raised by the petitioner.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE MANINDER S BHATTI ON THE 1st OF JULY, 2022 REVIEW PETITION No. 628 of 2022 Between:- RAJDHANI SECURITY FORCE PVT. LTD. THROUGH ITS DIRECTOR MOHD. ANWAR KHAN S/O SHRI MOHD. JAMEEL AGED ABOUT 56 YEARS OCCU. BUSINESS THROUGH RASHID KHAN S/O LATE SHRI MOHD. ANWAR DIRECTOR OFFICE AT- PLOT NO. 16, PEERGATE ROAD, BHOPAL DISTRICT BHOPAL (M.P.) (MADHYA PRADESH) .....PETITIONER (BY SHRI NEELESH JAIN, LEARNED COUNSEL FOR THE PETITIONER ) AND 1. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVNUE AND DIRECT TAXES CENTRAL SECRETARIAT, NEW DELHI. (DELHI)

2.

STATE OF M.P THROUGH SECRETARY MINISTRY OF FINANCE DEPARTMENT OF COMMERCIAL TAXES VALLABH BHAWAN BHOPAL (MADHYA PRADESH)

3.

CHIEF COMMISSIONER GOODS AND SERVICES T A X 35-C MOTHER TERESA MARG ADMINISTRATIE AERA, ARERA HILLS BHOPAL (MADHYA PRADESH)

4.

JOINT COMMISSIONER AND APPELLATE OFFICER FOODS AND SERVICES TAX GST BHAWAN BHOPAL (MADHYA PRADESH) .....RESPONDENTS (BY SHRI NAVEEN DUBEY, LEARNED GOVERNMENT ADVOCATE FOR THE RESPONDENTS/STATE ) 1 This petition coming on for admissio

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