https://www.taxtmi.com/caselaws?id=422760 The power of review under Section 114 and Order XLVII CPC is confined to an error apparent on the face of the record or other narrow grounds, and it cannot be used as a rehearing or to raise a contention that was available earlier but not taken. The challenge that Section 74 of the Andhra Pradesh GST Act could not be invoked without fraud or wilful intent was treated as a new plea unavailable in review. As the earlier judgment had already considered the composite scheme and turnover criteria, and the record showed no manifest error or patent mistake, no ground for review was made out and the penalty invocation could not be reopened. en-us Fri, 06 May 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422760 The power of review under Section 114 and Order XLVII CPC is confined to an error apparent on the face of the record or other narrow grounds, and it cannot be used as a rehearing or to raise a contention that was available earlier but not taken. The challenge that Section 74 of the Andhra Pradesh GST Act could not be invoked without fraud or wilful intent was treated as a new plea unavailable in review. As the earlier judgment had already considered the composite scheme and turnover criteria, and the record showed no manifest error or patent mistake, no ground for review was made out and the penalty invocation could not be reopened. Case-Laws GST Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422760