Seeking review - error apparent on the face of record or not - ...

Case Laws VAT and Sales Tax

February 27, 2024

Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing or appeal. - The Court concluded that there was no error apparent on the face of the record in the original judgment, thus finding no grounds to entertain the review petitions. Consequently, the review petitions were dismissed, upholding the initial ruling that granted specific tax relief to FL3 licensees for the lockdown periods without extending the same considerations to earlier fiscal years.

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Seeking review - error apparent on the face of record or not - ...

Case Laws VAT and Sales Tax

February 27, 2024

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