TMI Blog2022 (10) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 appa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties and perused the record appended thereto. 5. In the case of Kamlesh Verma Vs. Mayawati and Others, (2013) 8 SCC 320, principles relating to review jurisdiction have been laid down. The principles relating to review jurisdiction may be summarized as follows: When the review will be maintainable: (i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him; (ii) Mistake or error apparent on the face of the record; (iii) Any other sufficient reason. The words any other sufficient reason have been interpreted in Chhajju Ram Vs. Neki, (1921-22) 49 IA 144 and approved by this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. 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. 8. Testing the facts of the case on the touchstone of said leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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