M/S A2Z Infra Engineering LTD vs. Union Of INDIA And Ors.

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WPA/22309/2024HC CalcuttaGSTCNR WBCHCA043850202425 June 2026Bench: HON'BLE JUSTICE SMITA DAS DE1 pages
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Facts

The petitioner, M/s. A2Z Engineering Ltd., approached the High Court for correction of typographical errors in a previous order dated June 25, 2026. Specifically, the petitioner sought the deletion of the words "in original" from the seventeenth paragraph, first line, of the said order. Additionally, the petitioner requested the correction of a date in the same line, from "6.3.2023" to "29.4.2024". The Union of India and the CGST respondent were represented. The court noted that the rest of the order dated June 25, 2026, remained unaltered and directed that the current order be read conjointly with the previous one.

Held

The Court allowed the petitioner's request for correction of typographical errors in its order dated June 25, 2026. It was held that the words "in original" were indeed erroneously recorded in the seventeenth paragraph, first line, and were directed to be deleted. Furthermore, the Court found that the date "6.3.2023" was incorrectly stated in the same line and was ordered to be corrected to "29.4.2024". The Court emphasized that all other portions of the order dated June 25, 2026, would remain unaltered. The operative direction was to read the current order conjointly with the order dated June 25, 2026, incorporating the specified corrections. The ratio decidendi is that High Courts have the power to correct clerical and typographical errors in their own judgments to ensure accuracy and reflect the true intent of the court.

Key Issues

1. Whether the words "in original" were erroneously included in the seventeenth paragraph, first line, of the order dated June 25, 2026, and should be deleted. 2. Whether the date "6.3.2023" was erroneously recorded in the seventeenth paragraph, first line, of the order dated June 25, 2026, and should be corrected to "29.4.2024". The petitioner argued for the deletion of "in original" and the correction of the date, citing typographical errors. The revenue or State did not record any specific arguments against these corrections in the provided judgment excerpt. The court was primarily dealing with a request for administrative correction of its own previous order.

AI-generated summary — verify with the full judgment below

14.7.

2026 ct no. 10 Sl. 03 AGM

WPA 22309 of 2024

M/s. A2Z Engineering Ltd. -Versus- Union of India & Ors.

Mr. Avra Majumdar. Ms. Alisha Das. Ms. Rupomita Ghosh. …for the petitioner.

Mr. Vipul Kundalia. Sr. Adv. Mr. Tapan Bhanja.

… for the Union of India.

Mr. Bijitesh Mukherjee. Ms. Manasi Mukherjee.

… for the CGST respondent.

1.

The matter is listed at the instance of the petitioner for correction of typographical errors, which has crept in the order dated 25.6.2026. 2. It is submitted that in the first line of the seventeenth paragraph at page five of the said order the words “in original” has been wrongly recorded. The words „in original‟ should be deleted from the order dated 25.6.2026. It is also submitted that in the same line of the same paragraph the date „6.3.2023‟ has been wrongly recorded instead of “29.4.2024”.

3.

The other portion of the order dated 25.6.2026 remains unaltered.

4.

Let this order be read conjointly with order dated 25.6.2026. (Smita Das De, J.)

Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.