Sewak Ram Khatri vs. The State Of Chhattisgarh

Facts

The applicant, Sewak Ram Khatri, proprietor of M/s Satyam Bakery, filed an MCC application seeking modification or recall of an order dated August 13, 2026, passed in WPT No. 277 of 2022. The writ petition was dismissed as withdrawn due to a typographical error. The applicant contended that they intended to seek permission to prefer an appeal before the GST Appellate Tribunal, which is now functional. They argued that the writ petition should have been disposed of by granting liberty to file an appeal within 30 days, along with a stay application, and that interim relief should continue for another 30 days. The respondents did not oppose this submission.

Held

The Court allowed the MCC application. The order dated August 13, 2026, passed in WPT No. 277 of 2022, was modified. The writ petition was disposed of with liberty granted to the petitioner to prefer an appeal before the GST Appellate Tribunal within 30 days from the date of the order. The petitioner was also permitted to file an application for stay along with the appeal. The interim relief previously granted by the Court was directed to continue for a further period of 30 days. This modified order is to be considered part of the original order dated August 13, 2026.

Key Issues

1. Whether the order dated August 13, 2026, in WPT No. 277 of 2022, which dismissed the writ petition as withdrawn, should be modified or recalled due to a typographical error, as per the applicant's submission. The applicant argued that the intention was to seek permission to file an appeal before the GST Appellate Tribunal, and the writ petition should have been disposed of by granting liberty to do so within 30 days, with interim relief continuing for a further 30 days. The State did not oppose this submission.