Sethia Handicrafts PVT. LTD. vs. State Of Rajasthan
Held
The Court found the petitioner's prayer for correction to be justified. It held that the provided particulars/figures of amounts for the respective quarters and assessment years were indeed the correct ones and should be read into paragraph 2 of the order dated July 6, 2022. Furthermore, the Court agreed that the term "GST" mentioned in paragraphs 2 and 3 of the previous order should be read as "VAT". The Court directed that this order would form part of the original order dated July 6, 2022, and a copy should be placed in each relevant file. No issues were expressly left undecided.
Facts
The petitioner, Sethia Handicrafts Pvt. Ltd., filed two miscellaneous applications seeking corrections in an order dated July 6, 2022, passed by the Rajasthan High Court in two writ petitions (D.B. Civil Writ Petition No. 4494/2020 and D.B. Civil Writ Petition No. 4500/2020). The petitioner contended that certain figures and amounts mentioned in paragraph 2 of the previous order were erroneous. Additionally, the petitioner requested that the term "GST" be substituted with "VAT" in paragraphs 2 and 3 of the said order. The State of Rajasthan, through the Commercial Taxes Department, was the respondent.
Key Issues
1. Whether the particulars/figures of amounts mentioned in paragraph 2 of the Court's order dated July 6, 2022, were erroneously stated, and if so, what are the correct figures for the respective quarters and assessment years? 2. Whether the term "GST" used in paragraphs 2 and 3 of the Court's order dated July 6, 2022, should be substituted with "VAT"? The petitioner argued that the amounts and the term "GST" were incorrectly recorded in the previous order and presented the correct figures and the requested substitution. The respondents did not record any specific arguments against the correction sought by the petitioner.
Sections Cited
None explicitly mentioned in the context of the correction application, but the original writ petitions likely dealt with provisions related to VAT and GST.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Writ Misc Application No. 268/2022 Sethia Handicrafts Pvt. Ltd., Having Its Registered Office At 3505/6 Oberoi Woods Tower B, Mohan Gokhale Road, Goregaon (E), Mumbai And Having Its Factory At E-65/66, Boranada Industrial Area, Phase I, Jodhpur, Through Managing Director Shri Niraj Sethia S/o Shri Nirmal Sethia Aged About 48 Years. ----Petitioner Versus
State Of Rajasthan, Commercial Taxes Department Through Commissioner, Commercial Taxes Department, Government Of Rajasthan, Jaipur.
Commercial Taxes Officer, Circle-E, Commercial Taxes Department, Jodhpur. ----Respondents D.B. Writ Misc Application No. 271/2022 Sethia Handicrafts Pvt. Ltd., Having Its Registered Office At 3505/6 Oberoi Woods Tower B, Mohan Gokhale Road, Goregaon (E), Mumbai And Having It Factory At E 65/66, Boranada Industrial Area, Phase I, Jodhpur, Through Managing Director Niraj Sethia S/o Nirmal Sethia, Aged About 48 Years. ----Petitioner Versus
State Of Rajasthan, Commercial Taxes Department Through Commissioner, Commercial Taxes Department, Government Of Rajasthan, Jaipur.
Commercial Taxes Officer, Circle-E, Commercial Taxes Department, Jod
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