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2022 (1) TMI 48 - HC - GST


Issues:
Application for recalling a common oral judgment dated 14.10.2021 passed by the Court in Criminal Misc. Application No.17697 of 2021 and allied matters.

Analysis:
1. The concerned applicants filed applications under Section 438 of the Code of Criminal Procedure seeking pre-arrest bail in connection with a case registered with the office of the Deputy Commissioner of State Tax, Enforcement, Division-2, Ahmedabad. The Court rejected the applications through a common oral judgment dated 14.10.2021. The applicants sought the judgment's recall, arguing that not all their contentions were addressed, and certain legal provisions were not considered in the judgment.

2. The applicants' advocate contended that the judgment did not reflect all the factual matrix and legal issues raised during the hearing. They argued that certain complaints filed against other individuals did not implicate the applicants, and therefore, the judgment should be recalled. The advocate cited provisions of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017, which were allegedly not considered in the judgment.

3. The applicants' advocate referenced Section 362 of the Code, stating that the Court could not review its own judgment but could recall an order under specific circumstances. They cited legal precedents, including a Supreme Court decision and an order by the Court, to support their argument for the judgment's recall.

4. The Public Prosecutor opposed the application, arguing that the judgment adequately considered the facts, legal provisions, and submissions made during the hearing. They highlighted that the Court had examined a confidential compilation provided by the prosecution and that the Supreme Court had the relevant material in a sealed cover. The Public Prosecutor contended that the judgment should not be recalled as it did not meet the criteria for such a recall.

5. After considering the arguments from both sides and the legal precedents cited, the Court noted that the applicants were essentially attempting to re-argue the case on its merits through the recall applications. The Court examined the legal principles governing the recall of judgments and found that the applicants' case did not meet the criteria outlined in the legal precedents referenced.

6. The Court referenced specific cases where judgments were recalled due to violations of natural justice principles, which were not applicable in the present case. It emphasized that the applicants had not shown any such violation in the judgment dated 14.10.2021. Therefore, the Court concluded that the applications for recalling the judgment should be dismissed.

 

 

 

 

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