https://www.taxtmi.com/caselaws?id=777978 HC held that Section 161 cannot be used to recall an appellate order decided on merits; rectification is limited to errors apparent on the face of the record and not to matters requiring extended reasoning. The court found the rectification applications improper and noted the aggrieved party should have pursued statutory remedies rather than Section 161. Relying on SC precedent that non-self-evident errors are not apparent, HC quashed the rectification orders, restored the order allowing the appeal, and allowed the petition. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777978 HC held that Section 161 cannot be used to recall an appellate order decided on merits; rectification is limited to errors apparent on the face of the record and not to matters requiring extended reasoning. The court found the rectification applications improper and noted the aggrieved party should have pursued statutory remedies rather than Section 161. Relying on SC precedent that non-self-evident errors are not apparent, HC quashed the rectification orders, restored the order allowing the appeal, and allowed the petition. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777978