M/S. G.Hardware Through Sole Propreitor Shahnshah Mubarak vs. The Union Of INDIA Through Secretary
Facts
The petitioner, M/S. G.P. Hardware, filed a writ petition before the Patna High Court. The Court had previously passed a judgment on July 7, 2021, in this case. However, it was discovered that the name of the petitioner in the cause title of that judgment was incorrectly recorded as 'M/S. G. Hardware' instead of the correct name, 'M/S G.P. Hardware'. This application was filed to seek correction of this inadvertent error in the cause title of the earlier judgment. The respondents are the Union of India and various authorities of the State of Bihar.
Held
The Court held that the name of the petitioner in the cause title of the judgment dated July 7, 2021, was indeed inadvertently mentioned as 'M/S. G. Hardware' instead of the correct name, 'M/S G.P. Hardware'. Consequently, the Court decided to modify the previous judgment to rectify this error. The operative direction was for the Registry to make the necessary correction in both the digital and hard copies of the judgment. The Court did not leave any issues undecided.
Key Issues
1. Whether the name of the petitioner in the cause title of the judgment dated July 7, 2021, was incorrectly recorded as 'M/S. G. Hardware' instead of 'M/S G.P. Hardware'? 2. Whether the judgment dated July 7, 2021, requires modification to correct the petitioner's name in the cause title? The petitioner argued that there was an inadvertent error in the cause title of the judgment, where their name was wrongly mentioned. The petitioner sought a correction to reflect the accurate name. The respondents did not appear to have raised any arguments against the correction of this factual error.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.9980 of 2021 ====================================================== M/S. G.P. Hardware through Sole Propreitor Shahnshah Mubarak, aged 28 years approximately, male, son of Ashfak Alam, resident of Farsadenga, Naya Tola, Fakirtoli, P.O. Asja Mobaiya via Baisi, P.S. Amour, District- Purnia. ... ... Petitioner/s Versus
The Union of India through Secretary, Ministry of Finance, Government of India, New Delhi.
The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Additional Commissioner (Appeals), State Goods and Services Tax, Purnia, Bihar.
The Joint Commissioner of State Taxes, Purnia Circle, Purnia, Bihar.
The Assistant Commissioner of State Taxes, Purnia Circle, Purnia, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sriram Krishna, Advocate Mr. Abhijeet Gautam, Advocate For the State : Mr. Vivek Prasad, G.P.-7 For the U.O.I. : Mr. Anshuman Singh, Sr. S.C., CGST & CX ====================================================== CORAM: HONOURABLE THE
The judgment continues below.
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