M/S. Harsh Polyfabric PVT. LTD. vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s. Harsh Polyfabric Pvt. Ltd., filed two writ petitions (WPO/1467/2023 and WPO/145/2025) before the Calcutta High Court. The judgment indicates that the petitioner sought a correction in an order dated 20th May, 2025. The Court noted that the correction sought was in the nature of a review. The unsigned order dated 20th May, 2025, was recalled by the Court.
Held
The Court held that the correction sought by the petitioner, being in the nature of a review, cannot be allowed. The reasoning is that the High Court, in its constitutional writ jurisdiction, is not a forum for reviewing its own orders or for entertaining applications that are essentially for review. The Court's power to correct errors is generally limited to clerical mistakes or obvious omissions, not substantive re-examination of the merits. Consequently, the unsigned order dated 20th May, 2025, was recalled. The ratio decidendi is that applications for review of High Court orders must follow the prescribed legal procedures, and writ jurisdiction is not a substitute for such procedures.
Key Issues
1. Whether a correction sought by the petitioner, which is in the nature of a review, can be allowed by the High Court in its writ jurisdiction. The petitioner argued for the correction, implying it was necessary for the proper functioning of the case or to rectify an error. The revenue/State did not record any specific arguments in this regard, but the Court's decision implies they were opposing the review or that the Court itself found it impermissible. The core issue revolves around the scope of correction permissible under writ jurisdiction versus the procedure for review.
AI-generated summary — verify with the full judgment below
OD-1 & 2 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION ORIGINAL SIDE
WPO/1467/2023 M/S. HARSH POLYFABRIC PVT. LTD. VERSUS UNION OF INDIA & ORS.
WPO/145/2025 M/S. HARSH POLYFABRIC PVT. LTD. VERSUS UNION OF INDIA & ORS.
BEFORE : THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 21st May, 2025
Appearance : Mr. Rahul Tangri, Adv. Ms. Udita Saraf, Adv. …for the petitioner Mr. Tilak Mitra, Adv. Mr. Amit Sharma, Adv. …for the UoI in WPO/1467/2023 Mr. Somnath Ganguly, AGP Ms. Pratiti Das, Adv. ….for the State in WPO/1467/2023 Mr. Saptak Sanyal, Adv. …for the State in WPO/145/2025 Ms. Manasi Mukherjee, Adv. Mr. Bijitesh Mukherjee, Adv. …for the CGST in WPO/145/2025
The Court :- Since the correction sought for by the petitioner is in nature of the review, I am of the view that the same cannot be allowed. Accordingly, the unsigned order dated 20th May, 2025 stands recalled.
(RAJA BASU CHOWDHURY, J.)
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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.