M/S NEPRA RESOURCES MANAGEMENT PVT. LTD. & ANR.
Vs.
STATE OF GUJARAT & ANR.
R/MISC. CIVIL APPLICATION (FOR REVIEW) NO. 1267 OF 2024 IN R/SPECIAL CIVIL APPLICATION NO. 17719 OF 2021
DATED: JANUARY 03, 2025
HIGH COURT: GUJARAT
Facts: The petitioners filed a review application seeking to recall the judgment dated April 24, 2024 in Special Civil Application No. 17719/2021. The original judgment upheld the Appellate Authority for Advance Ruling’s decision that the Vapi Notified Area Authority is neither a “local authority” not a “governmental authority” under the GST Act, 2017, and hence not entitled to exemptions under Notification No. 12/2017. The petitioners argued that the court's reliance on the Supreme Court's decision in New Okhla Industrial Development Authority v. Chief Commissioner of Income Tax was misplaced, as it pertained to Section 10(20) of the Income Tax Act, whereas the definition of “local authority” under Section 2(69) of the GST Act is broader. They also pointed out errors in referencing the Bombay High Court’s judgment in JSW Energy Ltd. v. Union of India, arguing it was misattributed to them and was irrelevant to the case.
Issue: Whether the High Court judgment dated April 24, 2024 contained errors apparent on record that justified review, specifically concerning the applicability of New Okhla Industrial Development Authority to determine the Vapi Notified Area Authority's status as a “local authority” under the GST Act and the alleged misattribution of the JSW Energy Ltd. decision?
Held that: The court dismissed the review application, holding that there was no mistake apparent on record warranting a review of the judgment.
Clarified that, the reliance on New Okhla Industrial Development Authority was valid as the definition of “local authority” under Section 2(69) of the GST Act does not extend to Vapi Notified Area Authority. While the court acknowledged a clerical error in attributing the JSW Energy Ltd. case to the petitioners, it deemed the error immaterial and irrelevant to the outcome. The court reiterated that review is permissible only for correcting apparent errors and not for rearguing matters already decided on merits.
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