Commissioner Of CGST And Cx Howrah Commissionerate vs. Ms Hindustan Windows Mfg Co

Facts

This case involves a procedural correction to a High Court order dated April 4, 2025. The respondent's counsel, Mrs. Shreya Mundhra, submitted that her appearance on behalf of the respondent was not recorded in the order. The petitioner is the Commissioner of CGST and CX, Howrah Commissionerate, and the respondent is M/s Hindustan Windows Mfg Co. The specific tax period and amount in dispute are not mentioned in this order. The matter was listed "To Be Mentioned" for this correction.

Held

The Court held that the name of Mrs. Shreya Mundhra, Advocate, should be recorded in the appearance portion of the order dated April 4, 2025, as she appeared for the respondent. The Court directed that this correction be incorporated into the existing order. The reasoning is based on the submission made by the respondent's counsel regarding her unrecorded appearance. The ratio decidendi is that court orders should accurately reflect appearances made by counsel. No other issues were decided, and no specific provisions of the CGST Act or Rules were discussed.

Key Issues

1. Whether the appearance of Mrs. Shreya Mundhra, Advocate for the respondent, was correctly omitted from the order dated April 4, 2025. This is a question of fact concerning court procedure. The respondent argued that her appearance was not recorded despite her presence. The petitioner's argument, if any, is not recorded in this order.