THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF
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Nepra Resources Management Pvt. Ltd. V/s State of Gujarat
, decided on 3-1-2025
👉 Issue:-
✔️ Is it correct that Petitioner’s review request rejected as review only corrects apparent errors?
👉 The Hon’ble High Court Judgement:-
✔️ Instant court rejected petitioners review request challenging denial of tax exemption under Notification No. 12/2017, holding that review is limited to correcting apparent errors or new evidence and cannot address issues requiring detailed arguments.
Section 11 read with section 2(69) of Central Goods And Services Tax Act, 2017
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