M/S.Orissa Stevedores LTD.,Cuttack vs. Union Of INDIA

WP(C)/15862/2022HC OrissaGSTCNR ODHC01040954202212 July 2022Bench: MR. JUSTICE JASWANT SINGH,MR. JUSTICE MURAHARI SRI RAMAN1 pages
AI SummaryPartly Allowed

Facts

The petitioner, M/s. Orissa Stevedores Ltd., filed multiple writ petitions (W.P.(C) Nos. 15862, 15864, 15866, and 15868 of 2022) before the High Court of Orissa at Cuttack. The petitions were filed against the Union of India and others, who are the opposite parties. The judgment itself is an order correcting a typographical error in a previous order dated 12.07.2022. The error involved the year of the main case and connected cases being incorrectly typed as "2020" instead of "2022". The operative part of this order is to direct that all references to "2020" in the order dated 12.07.2022 should be read as "2022". No specific tax period, amount in dispute, or the authority that passed the order under challenge is detailed in this specific correction order.

Held

The Court held that the typographical error in the year of the writ petitions, as recorded in the order dated 12.07.2022, should be corrected. The Court found that the year was inadvertently typed as "2020" instead of the correct year "2022". Consequently, the Court directed that wherever the year "2020" appears in the order dated 12.07.2022, in connection with W.P.(C) Nos. 15862, 15864, 15866 and 15868, it shall be read and understood as "2022". The reasoning is based on ensuring the accuracy and integrity of the court's record. The ratio decidendi is that clerical and typographical errors in court orders should be rectified to reflect the true intent and factual accuracy of the proceedings. The operative direction is the correction of the specific typographical error.

Key Issues

The primary issue addressed by this specific order is a procedural correction of a typographical error. The court had to decide whether to correct the year mentioned in a previous order. The petitioner, through their counsel, implicitly sought this correction to ensure the accuracy of the court record. The opposite parties (Union of India & Others) did not record any specific arguments in this correction order, suggesting their acquiescence or lack of opposition to the proposed correction. The issue is framed as: 1. Whether the year "2020" appearing in the order dated 12.07.2022, in relation to W.P.(C) Nos. 15862, 15864, 15866 and 15868, should be corrected to "2022" to accurately reflect the filing year of the writ petitions.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 15862 of 2022 M/S. ORISSA STEVEDORES. LTD. …. Petitioner Mr. Jagabandhu Sahoo Sr. Advocate with Miss. Kajal Sahoo, Advocate -versus- Union of India & Others …. Opposite Parties Mr. Sunil Mishra, Addl. Standing Counsel for CT & GST Organisation CORAM: JUSTICE JASWANT SINGH JUSTICE M.S. RAMAN Later Order No.

ORDER (Oral) 12.07.2022

W.P.(C) Nos. 15862, 15864, 15866 and 15868 of 2022

and I.A. Nos. 8916, 8917, 8918 & 8919 of 2022

04.

After signing the order dated 12.07.2022, it is found that the year of the main case as also the connected cases has been inadvertently typed out as “2020” instead of “2022”. The same be read as “2022”.

W.P.(C) Nos. 15862, 15864, 15866 and 15868 of 2020, wherever they appear in the order dated 12.07.2022 may be read as “W.P.(C) Nos. 15862, 15864, 15866 and 15868 of 2022”.

(Jaswant Singh)

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.