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 or action by the Union of India and other respondents, who are the CGST Authority. The appeals were listed "To Be Mentioned" on February 12, 2025. The learned Advocate for the appellant pointed out several typographical and clerical mistakes in the judgment previously delivered on January 22, 2025. The judgment had already been signed and uploaded.
Held
The Court acknowledged the presence of several typographical and clerical mistakes in the judgment dated January 22, 2025. As a consequence of these errors being widespread, the Court directed that the judgment which had been signed and uploaded be removed. A corrected and signed judgment would then be uploaded forthwith. The Court further ordered that this current order and the corrected judgment should be reflected on the website of the High Court simultaneously. The specific nature of the mistakes or the substantive issues of the original case were not discussed or decided in this order.
Key Issues
The primary issue before the Court was the existence of typographical and clerical mistakes in a previously delivered and uploaded judgment dated January 22, 2025. The Court needed to decide how to address these errors to ensure the correct judgment was reflected. The appellant argued that these mistakes were numerous and required rectification. The respondents (CGST Authority) did not record any specific arguments in the provided text, but the Court acknowledged the appellant's submission regarding the errors.
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.