2022 (10) TMI 668

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.... -Government Advocate for the Respondent ORDER Present review petition has been preferred by the petitioner seeking review of the order dated 20-10-2021 passed in Writ Petition No.13142/2021 whereby the petition preferred by the review petitioner has been dismissed. 2. It is the submission of learned counsel for the petitioner that without opportunity of hearing, appeal was dismissed by respond....

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....principles relating to review jurisdiction have been laid down. The principles relating to review jurisdiction may be summarized as follows: When the review will be maintainable: (i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him; (ii) Mistake or error apparent on the face....

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.... justice. (v) A review is by no means an appeal in disguise whereby an erroneous decision is reheard and corrected but lies only for patent error. (vi) The mere possibility of two views on the subject cannot be a ground for review. (vii) The error apparent on the face of the record should not be an error which has to be fished out and searched. (viii) The appreciation of evidence on record....

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....ner and all the grounds including the ground of opportunity of hearing in terms of Section 107(4) and 107(8) of the SGST Act already raised by the petitioner and from different e-mails and correspondence made between the appellate authority and petitioner whereby sufficient opportunity was given, it appears that there is no error apparent on record exists. 8. Testing the facts of the case on the ....