The petitioner, Supreme Construction & Developers Pvt. Ltd., filed a Review Petition against the High Court’s earlier order dated 28 November 2024, Supreme Construction & Developers (P.) Ltd v. Sate of Maharashtra [2024] 169 taxmann.com 555 (Bom)( HC)which had relegated the petitioner to file an appeal, subject to fulfilling a 10% pre-deposit requirement. The petitioner sought review, contending that the pre-deposit condition was contrary to CBIC Circulars and that as a loss-making unit, it should have been exempted from such a requirement. The Bombay High Court, rejected the review petition, noting two key issues, first being, Procedural Lapse i.e. The review petition was not accompanied by a valid Advocate’s Certificate as mandated under Chapter IV Rule 23(iii) of the Bombay High Court Rules, which ensures accountability for the grounds raised in the review and second, the Court found that the petitioner merely sought to re-argue the matter without presenting any fresh or valid grounds for review. The arguments regarding CBIC Circulars and financial hardship had already been considered in the original hearing. The Court emphasized that review jurisdiction is limited and cannot be used to bypass statutory requirements like pre-deposit conditions. The review petition was dismissed with token costs of Rs. 10,000, payable to the Tata Memorial Hospital, Mumbai, within four weeks, and the petitioner was directed to file a compliance affidavit. (Review Petition (L) No. 39242 of 2024, dt. 03/02/2025)