2024 (10) TMI 1501 - HC - GST

Power of review inherent in the court - modification of the directions of this Court - HELD THAT - The order is recalled - Against statutory order, there is no question of representation for redressal of the petitioner s grievance. Petitioner has remedy of Appeal/Review or Writ Petition is required to be examined. The present M.J.C. petition stands allowed while restoring C.W.J.C. No. 6795 of 2020 on the file. Registry is hereby directed to list C.W.J.C. No. 6795 of 2020 before the concerned roster Bench for deciding the matter on merit.

Summary

The High Court of Patna allowed the petition, restoring C.W.J.C. No. 6795 of 2020 for further examination, citing the power of review inherent in the court to prevent miscarriage of justice or correct errors. The case involved the modification of directions and quashing of orders issued by the Assistant Commissioner of State Tax, Bihar. The court referred to the Hon'ble Supreme Court decision in Shivdev Singh v. State of Punjab.