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2022 (10) TMI 668 - HC - GSTReview of the order of dismissing the writ petition - error apparent on the record or not - appeal was dismissed on the ground of delay without hearing on merits - Jurisdiction of Appellate authority to decide the appeal on merits - scope of review - Section 107(4) and 107(8) of M.P. Goods and Services Tax Act, 2017 - HELD THAT:- When this Court already bestowed its consideration over the submissions raised by the review petitioner, then it appears that no fresh ground has been raised by the petitioner and all the grounds including the ground of opportunity of hearing in terms of Section 107(4) and 107(8) of the SGST Act already raised by the petitioner and from different e-mails and correspondence made between the appellate authority and petitioner whereby sufficient opportunity was given, it appears that there is no error apparent on record exists. The Apex Court in the case of THE STATE OF WEST BENGAL VERSUS KAMAL SENGUPTA AND ANOTHER [2008 (6) TMI 578 - SUPREME COURT] that mistake or error apparent on the face of the record means that mistake or error which is prima facie visible and does not require any detail examination. Erroneous view of law is not a ground for review and review cannot partake the category of the appeal. It appears that no case for review is made out. After due consideration, no error apparent on the face of record found to exist. Petitioner has already advanced his arguments in previous proceedings at length. No case for interference is made out under the limited scope of review. Review petition dismissed.
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