| |
The Tax Publishers 2022 TaxPub(GST) 1490 (MP-HC) : (2022) 064 GST Law Times 0519 : (2023) 109 ITPJ (G) 0350
STATE GOODS AND SERVICE TAX ACT, 2017
Section 107(4) Section 107(8)
Where no fresh ground was raised by assessee and all grounds including the ground of opportunity of hearing already raised by him, review petition was liable to be dismissed.
|
Review petition - No fresh ground raised - No error apparent on the face - Validity
Review petition was filed by assessee for the order passed by High Court in which petition preferred by him was dismissed. He submitted that without opportunity of hearing, appeal was dismissed by appellate authority on the ground of delay. Appellate authority was not having the jurisdiction to decide the appeal on merits as well. Held: As no fresh ground was raised by the assessee and all the grounds including the ground of opportunity of it was hearing already raised by him and if prima facie appears that sufficient opportunity was given, it appeared that there was no error apparent on record. Hence review petition was dismissed.
REFERRED :
FAVOUR : Review petition dismissed.
A.Y. :
IN THE MADHYA PRADESH HIGH COURT
 SUBSCRIBE FOR FULL CONTENT
|