2025 (9) TMI 467

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....ed by a common order treating Writ Tax No. 613 of 2020 as leading case. Writ Tax No. 613 of 2020 3. By means of present petition, the petitioner is assailing the order dated 4.8.2020 passed by respondent no. 2. 4. Learned counsel for the petitioner submits that by the order dated 8.2.2020, the appeal of the petitioner was allowed and penalty under Section 129 (3) was quashed but a letter was sent by respondent no. 3 mentioning therein that an special leave petition has been preferred before the Apex Court and the order was recalled on the application under Section 161 of GST Act. 5. Learned counsel for the petitioner submits that application under Section 161 cannot unilaterally be allowed as the same amounts to review of the or....

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....rder was passed. In the meantime, the petitioner has filed an appeal under Section 107 before the appellate authority, which was allowed vide order dated 8.2.2020 on its merit. Thereafter respondent no. 3 moved an application to which the order allowing the appeal was recalled only on the basis that respondent no. 3 has filed Special Leave to Appeal No. 21569 of 2019 before the Apex Court. 10. The record shows that the order allowing the appeal of the petitioner cannot be recalled merely on the basis of filing of Special Leave to Appeal before the Apex Court in which neither any interim order has been granted nor any prohibition was laid staying the proceedings for passing of the order by the appellate Court, which is a statutory remedy ....

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.... arguments, such an error cannot be cured by a writ of certiorari according to the rule governing the powers of the superior Court to issue such a writ." 10. A bare look at Section 22 of the Act makes it clear that a mistake apparent from the record is rectifiable. In order to attract the application of Section 22, the mistake must exist and the same must be apparent from the record. The power to rectify the mistake, however, does not cover cases where a revision or review of the order is intended. "Mistake" means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error, a fault, a misunderstanding, a misconception. "Apparent" means visible; capable of being seen, obvious; plain. It means "ope....