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2024 (1) TMI 1011 - CALCUTTA HIGH COURTPower of rectification of errors apparent on the face of record - Power to review versus Power to rectify - cancellation of GST registration - HELD THAT:- The Hon’ble Supreme Court in SASI (D) THROUGH L. RS. VERSUS ARAVINDAKSHAN NAIR AND ORS. [2017 (3) TMI 1687 - SUPREME COURT] has held that: “mere erroneous decision is distinguished from decision which could be characterised as vitiated by error apparent.” It was further held that: “review of an order is permissible, if any, grounds mentioned under Order 41 Rule 1 is made out. Review is not appeal in disguise, where erroneous decision re-heard and corrected but lies for patent error. Error which is not self-evident and has to be detected by process of reasoning, can hardly be called as error apparent on the face of record.” That apart, if the power of rectification as mentioned in Section 161 is to be construed as a power to review an earlier decision, then the statute mandates that the authority should be able to point out the error, which is apparent on the face of the record in a decision taken by him on November 9, 2022. Unfortunately, the order passed by the appellate authority dated 23rd August, 2023 digitally signed on 24th August, 2023 does not point out any error, which is apparent on the face of the record. The order suffers from illegality inasmuch as the appellate authority has rewritten its earlier order, which is impermissible in exercise of its powers under Section 161 of the Act - Petition allowed.
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