CT And GST Officer, Ctc-Ii Circle vs. M/S. Simon INDIA LTD.
Held
The Court held that the error in referring to the document as a 'Draft Audit Report' was an error on the part of the Department, not an error in the Court's order. The previous order was passed based on the peculiar facts presented to the Court by the Department at that time. Furthermore, the Court found that no prejudice had been caused to the Department by the previous order, as it provided them with another opportunity. Consequently, the Court found no grounds to justify a review of its earlier order. The review petition was dismissed.
Facts
This is a review petition filed by the CT & GST Officer, Cuttack-II Circle, Cuttack (the Department) seeking review of a previous order passed by the High Court of Orissa. The Department contends that it mistakenly referred to a document as a 'Draft Audit Report' when it was, in fact, the 'Final Audit Report'. The Opposite Party is M/s. Simon India Ltd. The Court had previously passed an order based on the facts presented by the Department. The Department now claims this mischaracterization led to an erroneous order. The review petition challenges the earlier order of the High Court.
Key Issues
1. Whether the Court's previous order was based on a mischaracterization of a document by the Department as a 'Draft Audit Report' instead of a 'Final Audit Report', and if so, does this warrant a review of the order? The Department argued that their submission to the Court incorrectly identified the document as a 'Draft Audit Report', whereas it was a 'Final Audit Report'. They contended that this error in presentation led the Court to pass an order that should be reviewed. The Department's argument is based on correcting this factual misstatement. The judgment does not record any specific arguments from M/s. Simon India Ltd. in response to the review petition.
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Cause title — parties, addresses and appearances
ORDER 23.11.2022
1. It is now urged before this Court in this review petition by the Department that the Department wrongly termed the document as ‘Draft Audit Report’ whereas in fact it was the ‘Final Audit Report’.
Having perused the impugned order under review, the Court finds that it was the Department’s error and not an error in the order of this Court. The order was obviously passed in the peculiar facts as presented to this Court by the Department. Moreover, no prejudice has been caused to the Department since the directions in this Court’s order give another chance to the Department. Consequently, the Court finds no ground made out for review of its order.
Accordingly, the review petition is dismissed.
(Dr. S. Muralidhar)
The judgment continues below.
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.