M/S. Harsh Polyfabric Private Limited vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s. Harsh Polyfabric Private Limited, filed two appeals (APO/114/2024 and APO/115/2024) before the Calcutta High Court against an order passed by the CGST Authority. The appeals were listed "To Be Mentioned". The learned Advocate for the appellant pointed out several typographical and clerical mistakes in the judgment dated January 22, 2025, which had already been signed and uploaded. The Court was informed that due to the numerous errors, the previously uploaded judgment would be removed and a corrected, signed judgment would be uploaded forthwith. Both the order and the corrected judgment were to be reflected on the Court's website simultaneously.
Held
The Court acknowledged that the judgment dated January 22, 2025, contained several typographical and clerical mistakes. Recognizing the need for accuracy and clarity, the Court directed that the judgment, which had already been signed and uploaded, be removed from the website. A corrected and re-signed judgment would then be uploaded forthwith. The Court further ordered that this rectification order and the corrected judgment should appear on the Court's website simultaneously. The specific nature of the errors or the substantive findings of the original judgment are not detailed in this order, as the focus is solely on the procedural correction of the judgment document.
Key Issues
1. Whether the judgment dated January 22, 2025, contains significant typographical and clerical errors that necessitate its rectification or replacement. Petitioner's Argument: The learned Advocate for the appellant argued that there were multiple typographical and clerical mistakes in the judgment dated January 22, 2025. These errors were substantial enough to warrant correction. The appellant sought the removal of the existing judgment and the uploading of a corrected version. Revenue/State's Argument: The judgment does not record any specific argument from the CGST Authority regarding the nature or extent of the alleged mistakes in the judgment. The appearance of the CGST Authority's advocate suggests their presence, but their stance on the rectification request is not detailed.
AI-generated summary — verify with the full judgment below
odsl 1 & 2 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURI ICTION ORIGINAL SIDE
APO/114/2024 M/S. HARSH POLYFABRIC PRIVATE LIMITED VS UNION OF INDIA AND ORS.
APO/115/2024 M/S. HARSH POLYFABRIC PRIVATE LIMITED VS UNION OF INDIA AND ORS.
BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : February 12, 2025
Appearance : Mr. B.P. Banerjee,Adv. Mr. Tapan Bhanja, Adv. …for CGST Authority
The Court:- The matters have been shown in the day’s list under the heading “To Be Mentioned”. It is pointed out by the learned Advocate for appellant that there are several typographical and clerical mistakes in the judgment dated 22.01.2025 which needs to be rectified. Since the mistakes are in several places, the judgment which has been signed and already been uploaded shall be removed and the judgment which is corrected and signed shall be uploaded forthwith. Both, this order and the judgment should be reflected in the website of this Hon’ble Court, simultaneously. . (T.S. SIVAGNANAM) CHIEF JUSTICE
(HIRANMAY BHATTACHARYYA, J.) GH/sm
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.