Misuse of Review Petition: Madhya Pradesh HC Imposes Cost of Rs. 25,000 on Cigerratte Manufacturer [Read Order]

A division bench of the Madhya Pradesh High Court has imposed a cost of Rs. 25,000 on the cigerratte manufacturer for misusing the process of law and wasting valuable time of the court using the option of review petition with a sole intention to avail more time during the proceedings.

The petitioner, M/S Elora Tobacco Company Limited, has challenged the action of the department whereby they called the Chartered Engineer to the factory premises to assess the production capacity of the cigarette manufacturing machine.

The Court had dismissed the writ petition relying on section 145 of the Central Goods and Services Act, 2017 which gives authority to the respondents to seek an opinion from an expert. The petitioner has raised various grounds that the aforesaid writ petition was ought to have been allowed as the entire search was not conducted by a proper officer to determine and verify the production capacity of the machine is clearly outside section 67 (1) of the CGST Act.

Shri Justice Vivek Rusia & Justice Amar Nath (Kesharwani) observed that the scope of review is very limited only to the extent of an error on the face of the record.

Shri Prasad, the counsel appeared for the department contended that in compliance with the directions issued in writ petition no.23618/2021 immediately the machine as well as DG sets have been released to the petitioner.

Imposing a cost of Rs. 25,000, the Court held that “The present review petition is nothing but a misuse of the process of law and wasting valuable time of the court with the intention to takeone more chance instead of approaching the Supreme Court of India. Hence, the review petition is dismissed with a cost of Rs.25,000/- which shall be deposited in the account of M.P. State Legal Services Authorities. The receipt of the deposit be filed in this review petition within one month.”

To Read the full text of the Order CLICK HERE

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