Sher Singh Shekhawat S/O Shri Ishwar Singh Shekhawat vs. Union Of INDIA

Held

The Court found that there was indeed a typographical error in paragraph 2 of the order dated 06.10.2021. The Court directed that wherever the phrase 'challan has been presented in the court' appeared in paragraph 2 of the order dated 06.10.2021, it should be read as 'complaint has been presented by the department in the court'. The remainder of the original order was to be maintained. The correction was to be treated as part of the original order dated 06.10.2021. The Court did not address any substantive GST issues, as the application was solely for correcting a procedural description.

Facts

The petitioner, Sher Singh Shekhawat, filed an application for correction in an order dated 06.10.2021, previously passed in his bail application. The petitioner contended that there was a typographical error in paragraph 2 of the earlier order. Specifically, it was stated that a 'challan' had been presented in court, whereas the petitioner argued that a 'complaint' had been presented by the department. The application sought to correct this specific wording in the existing order. The respondent was the Union of India, represented by the Director General of Goods and Services Tax Intelligence.

Key Issues

1. Whether there was a typographical error in the order dated 06.10.2021 regarding the document presented by the department in court, specifically concerning the use of the term 'challan' instead of 'complaint'. Petitioner's argument: The petitioner argued that the term 'challan' was a typographical error and that the correct term should be 'complaint', as presented by the department. The petitioner sought a correction to reflect this accurate terminology. Respondent's argument: The judgment does not record any specific argument from the respondent on this application for correction.