9911796707
TMI Blog2024 (1) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... taining the writ petition, declined to pass any interim order. 2. At the request and with the consent of the learned advocates on either side, the writ petition and the appeal are taken up for disposal by this common judgment and order. 3. The appellant had impugned an order passed by the appellate authority dated 23rd August, 2023, by which the appellate authority exercised its power under Section 161 of the W.B.G.S.T. Act, which deals with the power of rectification of errors apparent on the face of record. 4. The subject-matter in issue was regarding cancellation of the appellant's registration, which was done by the original authority by order dated 10th January, 2022. As against the said order, an appeal was preferred to the Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure, which also provides for review of an order made on account of some mistake or error apparent on the face of the record. 7. It is a settled legal position that the review court has only limited jurisdiction by definite limits fixed by the language used in Order 47 Rule 1 of the Code of Civil Procedure. It is also equally well-settled that a Court or an authority exercising power of review has to do so by pointing out an error, which is apparent on the face of the record, which cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision. Equally well-settled is the legal principle that a review is not an appeal in disguise. 8. Bearing the above legal principles in mind, if we examine the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the Act is seeking for rewriting and reviewing the entire decision rendered by the appellate authority dated November 9, 2022, which is clearly impermissible under Section 161 of the Act. 11. The mistake is committed by the appellate authority in not considering the scope of his power of Section 161 and the authority erroneously proceeded to rewrite its decision by recalling the earlier conclusion and ultimately holding against the assessee that the order of cancellation of license should not be revoked. 12. Pari materia provision is also available under Section 129B of the Customs Act and while examining the scope of the power, it has been held in the case of Commissioner of Customs, Kolkata Vs. Sunil Ghosh reported in 2005 SCC Onli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 15. 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. 16. For the above reasons, the appeal, writ petition as well as the connected application (I.A. No. CAN 1 of 2023) are allowed and the order passed by the appellate authority dated 23rd August, 2023 digitally signed on 24th August, 2023 is quashed and the order passed by the appellate authority dated 9th November, 2022 stands restored. The respondent/department is directed to restore the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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