Assistant Commissioner of West Bengal State Tax Vs Suraj Mangar (Calcutta High Court)
Review Petition by Revenue dismissed by Calcutta HC against earlier Order Quashing GST Demand on Breach of Natural Justice
The Calcutta High Court dismissed the Revenue’s review petition challenging its earlier judgment that had quashed a GST demand and recovery on the ground of breach of principles of natural justice. The Court held that the review was not maintainable as the Revenue failed to establish any statutory ground under Order XLVII Rule 1 of the Code of Civil Procedure, 1908. It found no error apparent on the face of the record, no discovery of new or important evidence, and no sufficient reason warranting review. The Court observed that the review petition merely sought to reargue the merits and revisit conclusions already reached after detailed consideration in the original proceedings. It reiterated that review jurisdiction is limited and cannot be used as an appeal in disguise. While dismissing the review, the Court clarified that the Revenue was free to initiate fresh proceedings in accordance with law and in compliance with principles of natural justice, and that the earlier directions quashing the demand and ordering refund of pre-deposit with interest would continue to operate.
