9911796707
TMI Blog2024 (1) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Senior Joint Commissioner of Revenue, Dharmatala Circle and the appeal was allowed by order dated 9th November, 2022. After about 2 and months, an application was filed by the original authority viz. the Assistant Commissioner of Revenue, Bowbazar Charge under Section 161 of the W.B.G.S.T. Act to rectify the order passed in the appeal petition dated 9th November, 2022. The said application has been allowed by the appellate authority by order dated 23rd August, 2023 digitally signed on 24th August, 2023, which is impugned in the writ petition. 5. The legal issue, which requires consideration in this appeal is as regards the scope of Section 161 of the Act. Section 161 of the Act states that without prejudice to the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamine the facts of the case, we find that in the application filed by the Assistant Commissioner of Revenue, Bowbazar Charge under Section 161 of the Act, though the officer accepts three of the statements of fact to be true, with regard to the fact that the writ petitioner is a proprietorship concern, it was duly registered as a taxable person under the CGST Act and W.B.G.S.T. Act and that it has been regularly filing its monthly returns disclosing trading transactions and also discharging the G.S.T. liability within the due dates strictly in accordance with the G.S.T. Act and the rules framed thereunder and that the appellant is a small business concern dealing as supplier of industrial hardware goods and has been issued permanent trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2005 SCC Online Calcutta 766 that the power under Section 129B(2) of the Customs Act is similar to Section 152 of the Code of Civil Procedure, which provides for amendment of an order or rectification of a mistake apparent from the record. But, this provision does not empower the Appellate Tribunal to undertake review. There are various other statutes as well, where such power has been given and while interpreting the said power, it has been consistently held that a power of rectification is not akin to a power of review. 13. The Hon ble Supreme Court in Sasi (Dead) through Legal Representatives Vs. Aravindakshan Nair Ors. reported in (2017) 4 SCC 692 has held that: mere erroneous decision is distinguished from decision wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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