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2024 (12) TMI 932

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..... :- No ground can be said to have been made out for seeking a review of the order. Merely because the time was insufficient for them to check the calculations when the same was filed cannot be a ground on which our order can be reviewed. Concerning the letter of January 2014, the Review Petitioner (Respondent) fairly admits that this was not brought to the notice of the Court at the hearing. Theref .....

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..... oard. Upon mentioning taken on board and heard along with Review Petition (St) No. 30291 of 2024. 2. These review petitions are filed by the Additional Director General of GST Intelligence and the Commissioner, CGST and Central Excise seeking review of the order dated 20 September 2024 passed by the Co-ordinate Bench of this Court, whereby the writ petition filed by the Original Petitioner (Respon .....

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..... view Petitioner failed to renew the FD is not correct. No other ground has been canvassed before us today other than what has been stated above for seeking the review of our order. 4. We have heard Mr. Mishra, learned counsel for the Review Petitioner and Mr. Shah, learned counsel for the Respondent (Original Petitioner). 5. Insofar our observation that the calculation with the Rejoinder is not di .....

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..... not be grounds for seeking a review. In any case, we have observed that an enquiry would be conducted as to why FD was not renewed and the responsibility fixed. In the enquiry, the Enquiry Officer can certainly rely upon this letter to come to the appropriate conclusion. However, insofar as our order is concerned, this letter would not bring about any change and, therefore, cannot be grounds for s .....

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