Cbf Component Privat Elimited And Anr. vs. Union Of INDIA And Ors.

Facts

This matter concerns a correction to an order dated April 2, 2026, passed by the respondent authorities. The petitioners, CBF Component Private Limited & Anr., are challenging an action or order. The specific tax period and the amount in dispute are not recorded in this judgment. The procedural history leading to the order of April 2, 2026, is also not detailed. This judgment focuses solely on a correction to a rule cited in the previous order.

Held

The Court directed that the phrase 'Rule 19(3) of the Central Goods and Services Tax Rules, 2017' as recorded in the fourth paragraph of the third page of the order dated April 2, 2026, be corrected to 'Rule 92(3) of the Central Goods and Services Tax Rules, 2017'. The Court further directed the Department to incorporate this correction into the order dated April 2, 2026, and to carry out the necessary correction. The reasoning is that the cited rule number was incorrect. The ratio decidendi is that clerical or typographical errors in citing statutory provisions in judicial or administrative orders should be corrected to ensure accuracy and proper application of the law. No specific relief beyond the correction of the rule citation was granted, and no issues were expressly left undecided.

Key Issues

1. Whether Rule 19(3) of the Central Goods and Services Tax Rules, 2017, as recorded in the order dated April 2, 2026, is the correct provision to be cited. The petitioner's argument is that the correct rule should be Rule 92(3) of the Central Goods and Services Tax Rules, 2017, and not Rule 19(3). The respondents' argument is not recorded in this judgment, but they are directed to carry out the necessary correction, implying an acceptance of the petitioner's contention regarding the rule number.