2021 (10) TMI 1394 - HC - GST

Review application - sheet anchor of his argument is based on the decision of the Hon'ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT - HELD THAT - Though the contentions advanced by the learned counsel appearing for the review applicant are highly persuasive, in as much as, the said decision of the Hon'ble Supreme Court is subsequent in point of time, it cannot be a ground for reviewing the order passed by this Court. The review application is dismissed.

Summary

The review application was filed challenging a show cause notice by the Additional Director General of GST Intelligence. The writ petition was dismissed, and the review application was also dismissed despite persuasive arguments citing a Supreme Court decision.