Commisioner Of CGST And Central Excise Bolpur Commissionerate vs. M/S Steel Authority Of INDIA LTD

Held

The Court held that there were indeed minor typographical errors in the case number and the names of the counsel in its order dated July 22, 2022. The Court directed that these defects be rectified. Specifically, the year of the case number was to be corrected from '2020' to '2022'. Furthermore, the names of the learned advocates for the appellant were to be corrected to 'Mr. Uday Sankar Bhattacharya, Mr. Sukalpa Seal and Ms. Banani Bhattacharya', and for the respondent to 'Dr. Samir Chakraborty, Mr. Abhijit Biswas and Mr. Bhaskar Sengupta'. The Court ordered that this rectification order would form part of the original order dated July 22, 2022.

Facts

This matter was listed before the Calcutta High Court, Original Side, under the caption "To Be Mentioned". The parties, represented by their learned advocates, submitted that there were minor typographical errors in the case number and the names of the counsel in a previous order dated July 22, 2022. The appellant is the Commissioner of CGST & Central Excise, Bolpur Commissionerate, and the respondent is M/s. Steel Authority of India Ltd. The court was informed of these errors to ensure the correct details were recorded in the official order.

Key Issues

The Court had to decide on the rectification of typographical errors in a previous order. Specifically, the issues were: 1. Whether the year mentioned in the case number of the order dated July 22, 2022, was correctly recorded. 2. Whether the names of the learned advocates appearing for the appellant and the respondent were accurately reflected in the said order. The appellant's counsel sought the correction of the year from '2020' to '2022' and the accurate listing of their names. The respondent's counsel also sought the correction of the names of their legal representatives. No specific GST provisions or amounts in dispute were discussed in relation to these procedural corrections.