Sajal Kumar Das Vs State of West Bengal
Date: January 8, 2024
Subject Matter
Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision
Summary
The case involves an appeal against an order passed by the appellate authority under Section 161 of the W.B.G.S.T. Act, which dealt with the power of rectification of errors apparent on the face of the record. The appellate authority had allowed an a…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4 th December, 2023 in W.P.A. No.25754 of 2023. By the said order, the learned writ Court while entertaining the writ petition, declined to pass any interim order. 2. At the request and with the consent of the learned advocates on either side, the writ petiti…