The Principal Commissioner vs. Monnet Ispat And Energy LTD.
Facts
This matter concerns an application for correction of an order previously passed by the High Court of Chhattisgarh at Bilaspur on October 1, 2024, in TAXC No. 28/2019 and TAXC No. 17/2020. The applicant, the Principal Commissioner Central GST & Central Excise, sought to correct a specific detail within the court's earlier order. The error identified was the date of a circular, which was erroneously mentioned as August 22, 2019, when the correct date is August 6, 2024. The respondent, Monnet Ispat & Energy Ltd., did not object to the proposed correction. The court considered the application and the lack of objection from the respondent.
Held
The Court allowed the application for correction. It held that the date of the circular mentioned in paragraph No. 2 of the order dated 01.10.2024, passed in TAXC No.28/2019 & TAXC No.17/2020, should be read as 06.08.2024, replacing the incorrectly stated date of 22.08.2019. The reasoning was based on the applicant's submission regarding the factual inaccuracy and the respondent's lack of objection. Consequently, the instant Miscellaneous Civil Case (MCC) was allowed, directing the correction of the record. No specific GST provisions were discussed in relation to the substantive dispute, as the matter was procedural.
Key Issues
1. Whether the date of the circular mentioned in the Court's order dated 01.10.2024 in TAXC No.28/2019 & TAXC No.17/2020 is to be corrected from 22.08.2019 to 06.08.2024, as per the application filed by the applicant. Contentions: Petitioner (Applicant): Argued that the date of the circular was incorrectly recorded as 22.08.2019 in the previous order, and the correct date is 06.08.2024. They sought a correction to reflect the accurate date. Respondent: Stated that they had no objection to the correction sought by the applicant.
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Cause title — parties, addresses and appearances
Order
On Board
(13.12.2024) Sanjay K. Agrawal, J
Default pointed out by the Registry of this Court is overruled.
Heard on application for correction in the order passed by this Court dated 01.10.2024 in TAXC No.28/2019 & TAXC No.17/2020. ANKIT KUMAR SINGH ANKIT KUMAR SINGH Date: 2024.12.13 18:22:40 +0530
2
Learned counsel for the applicant submits that he seeks correction in the order of this Court dated 01.10.2
The judgment continues below.
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