Review Applications Limited to Correcting Obvious Errors; Mere Disagreement Isn't Grounds for Reconsideration.

Case-Laws – GST – Highlights – A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other suffici

Review Applications Limited to Correcting Obvious Errors; Mere Disagreement Isn't Grounds for Reconsideration.
Case-Laws
GST
A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other sufficient reason. The Supreme Court held that review cannot be done unless a material error manifestly apparent on the face of the order would result

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