Review Petition was dismissed in absence of Sufficient Cause.

Case Details:

Issue- In the above case, the respondent department has filed a review application against the order of Hon’ble High Court. Petitioner has filed a writ petition seeking a direction to the GST Authorities to refund an amount of Rs. 4,73,26,512 along with appropriate interest following encashment of eight bank guarantees dated 26-10-2018 of ICICI Bank by the Competent Authority which was allowed by Hon’ble High Court. The Respondent department filed a review petition of the impugned judgment and order dated 15-9-2020 of the Hon’ble High Court.

Held- It was held that the grounds urged by the revenue may be grounds of appeal but would not be grounds for review within the ambit and meaning of section 144 read with Order 47 Rule 1 of the Code of Civil Procedure, 1908. No rehearing of a concluded matter is permissible while seeking review. There is neither any error apparent on the face of the record nor any documents which the revenue could not present at the time of hearing despite due diligence. There is also not any sufficient cause to rehear the concluded matter. Therefore, review petition was dismissed.