https://www.taxtmi.com/caselaws?id=448612 Section 161 of the West Bengal GST Act is confined to rectifying patent errors apparent from the record and cannot be used to recall, rewrite, or materially alter an appellate order. By analogy to Order 47 Rule 1 and section 152 of the Code of Civil Procedure, rectification is not an appeal in disguise and does not permit reappreciation of merits or substitution of a fresh decision. As no self-evident error was shown in the earlier appellate order, the later rectification application exceeded statutory power and was without jurisdiction. The earlier appellate order was restored and registration reinstatement followed. en-us Tue, 09 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448612 Section 161 of the West Bengal GST Act is confined to rectifying patent errors apparent from the record and cannot be used to recall, rewrite, or materially alter an appellate order. By analogy to Order 47 Rule 1 and section 152 of the Code of Civil Procedure, rectification is not an appeal in disguise and does not permit reappreciation of merits or substitution of a fresh decision. As no self-evident error was shown in the earlier appellate order, the later rectification application exceeded statutory power and was without jurisdiction. The earlier appellate order was restored and registration reinstatement followed. Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448612