T V Sundram Iyengar And Sons Private Limited vs. Commissioner Of GST (State) & Ors.
Held
The Court held that there was indeed a clerical error in paragraph 14 of the judgment dated December 22, 2025, where the date for the petitioner to file a reply to the impugned SCN was incorrectly recorded as January 31, 2025. The Court found that the correct and intended date was January 31, 2026. The reasoning was based on the petitioner's submission and the need to rectify a manifest mistake to ensure the petitioner had the stipulated time to respond. The Court directed that the judgment be corrected accordingly. The corrected paragraph 14 now grants the petitioner time till January 31, 2026, to file the reply, after which the Adjudicating Authority shall issue a notice for personal hearing. No other issues were decided or left undecided.
Facts
The petitioner, T V Sundram Iyengar and Sons Private Limited, filed a writ petition before the Delhi High Court. The core of the petition concerned a discrepancy in a previous judgment dated December 22, 2025. Specifically, paragraph 14 of that judgment incorrectly stated the deadline for the petitioner to file a reply to a Show Cause Notice (SCN) as January 31, 2025, instead of the intended January 31, 2026. The respondents are the Commissioner of GST (State) & Ors. The matter was listed upon mentioning by the petitioner's counsel to seek correction of this clerical error.
Key Issues
1. Whether the date recorded in paragraph 14 of the judgment dated December 22, 2025, which stipulated the deadline for the petitioner to file a reply to the impugned SCN, was a material error requiring correction. Petitioner's Argument: The petitioner argued that the date '31st January, 2025' recorded in paragraph 14 of the previous judgment was a typographical error and should have been '31st January, 2026'. This correction was essential to grant the petitioner adequate time to respond to the SCN as intended by the Court. Revenue/State's Argument: The judgment does not record any specific argument from the respondents on this issue. The focus was on correcting the clerical error in the previously issued order.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The matter has been listed today upon mentioning.
Ld. Counsel for the Petitioner submits that in paragraph no.14 of judgment dated 22nd December, 2025, the date of 31st January, 2026 has been wrongly recorded as 31st January, 2025. 4. Accordingly, the said error in paragraph no.14 of judgment dated 22nd December, 2025 is corrected. The same will now be read as under:
“14. The Petitioner is granted time till 31st January, 2026, to file the reply to impugned SCN. Upon filing of the reply, the Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing. The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e-mail address: ● E-mail Address: ask
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