Review Petition by Revenue dismissed against earlier Order Quashing GST Demand on Breach of Natural Justice

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 ...