OPASIL PIGMENTS AND CHEMICALS (P) LTD & ORS.

Vs.

STATE OF U.P & ORS.

WRIT TAX No. 613 of 2020 With WRIT TAX No. 604 of 2020

HIGH COURT: Allahabad

DATED: 04.09.2025

                                                           Citation: 2025 Taxo.online 2219

Section 161 permits only rectification of patent errors and cannot be invoked to recall or review an appellate order merely because an SLP is pending.

Rectification of appellate order – Scope of Section 161 – Appeal allowed and penalty under Section 129(3) quashed – Order recalled on rectification application filed by department solely on ground SLP pending before Supreme Court – Petitioner submits application under Section 161 cannot unilaterally be allowed as same amounts to review of order not permissible under Section 161 of Act – Power under Section 161 confined to correction of mistakes apparent on record and cannot be exercised to review or substitute an appellate order passed on merits – Mere filing of SLP without interim order is no ground for recall – Rectification cannot be used as mechanism for review
Held: Writ petitions allowed – Order set aside – Original appellate order restored.

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