Section 161 cannot be used to recall an order allowing appeal; statutory appellate remedy must be pursued instead

Section 161 cannot be used to recall an order allowing appeal; statutory appellate remedy must be pursued insteadCase-LawsGSTThe HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitio

Section 161 cannot be used to recall an order allowing appeal; statutory appellate remedy must be pursued instead
Case-Laws
GST
The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
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