Ms Pranami Estates Private Limited Through Its Director Mr Bijay Kumar Agarwal vs. Union Of INDIA Through The Commissioner Central Goods And Services Tax
Held
This order does not contain any findings or decisions on the merits of the writ petition. It solely addresses a procedural correction regarding the case number and the year of the writ petition. The Court has directed that the judgment dated 08.08.2022 shall be read along with this instant order, which clarifies that the writ petition number is W.P.(T) No. 3249 of 2020, not 2022. No substantive issues were decided, and therefore, no ratio decidendi or operative directions beyond the correction of the case number are present.
Facts
The petitioner, M/s Pranami Estates Private Limited, represented by its Director Mr. Bijay Kumar Agarwal, filed a writ petition before the Jharkhand High Court. The respondents are the Union of India through the Commissioner, Central Goods & Services Tax, Ranchi, the Deputy Commissioner (Pev.) CGST & CX, Ranchi, and the Superintendent, CGST & CX, Range-IV, Ranchi. The case number was initially recorded with a typographical error as W.P.(T) No. 3249 of 2022, but an office note clarified that the correct year for the writ petition is 2020, making it W.P.(T) No. 3249 of 2020. The judgment dated 08.08.2022 is to be read in conjunction with this clarification.
Key Issues
The provided text is an order correcting a typographical error in the case number and year of a writ petition. It does not contain any substantive legal issues that the Court had to decide, nor does it record any arguments made by the petitioner or the respondents. Therefore, no questions of law or mixed law and fact were addressed, and no contentions from either side are available in this specific order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 3249 of 2020 M/s Pranami Estates Private Limited having its office at Kutchery Road, Ranchi through its Director namely Mr. Bijay Kumar Agarwal, R/o of Kanke Road, Ranchi
--- --- Petitioner Versus
Union of India through the Commissioner, Central Goods
& Services Tax, Ranchi
The Deputy Commissioner (Pev.) CGST & CX, Ranchi
The Superintendent, CGST & CX, Range-IV, Ranchi --- --- Respondents
…....
CORAM: HON’BLE MR. JUSTICE APARESH KUMAR SINGH
HON’BLE MR. JUSTICE DEEPAK ROSHAN
For the Petitioner : Mr. N.K. Pasari, Advocate For the Respondent-CGST : Mr. P.A.S. Pati, Advocate
08/12.09.2022 Matter has been placed on an office note since there is a typographical error in the year of the writ petition in the judgment dated 08.08.2022, wherein, it has been inadvertently typed as 2022 in place of 2020. The writ petition relates to the year 2020. As such, in the judgment dated 08.08.2022 the description of the case number should be read as W.P.(T) No. 3249 of 2020 instead of W.P.(T) No. 3249 of
The judgment continues below.
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Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.