The Principal Commissioner vs. M/S Nalwa Steel And Power Limited

MCC/1057/2024HC ChhattisgarhGSTCNR CGHC01037615202412 December 2024Bench: HON'BLE SHRI JUSTICE SANJAY K. AGRAWAL,HON'BLE SHRI JUSTICE AMITENDRA KISHORE PRASAD2 pages

AI SummaryAllowed

Facts

The Principal Commissioner, Central GST & Central Excise (Applicant) filed an application for correction in an order previously passed by the High Court of Chhattisgarh at Bilaspur on 01.10.2024 in TAXC No.28/2019 & TAXC No.17/2020. The Applicant contended that the date of a circular was incorrectly mentioned as 22.08.2019 in the said order, whereas the correct date of the circular is 06.08.2024. The Respondent, M/s Nalwa Steel & Power Limited, was not represented before the Court. The Court considered the application for correction.

Held

The Court allowed the application for correction. It held that the date of the circular mentioned in paragraph No. 2 of the Court's order dated 01.10.2024, in TAXC No.28/2019 & TAXC No.17/2020, should be read as 06.08.2024 in place of 22.08.2019. The reasoning was based on the Applicant's submission that the original mention of the date was incorrect. The Court found merit in the application for correction. The instant Miscellaneous Civil Case (MCC) was allowed in view of the above correction.

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, should be corrected from 22.08.2019 to 06.08.2024? Contentions: Petitioner/Applicant (Principal Commissioner, Central GST & Central Excise): Submitted that the date of the circular was erroneously recorded as 22.08.2019 and sought its correction to the correct date, 06.08.2024. Respondent (M/s Nalwa Steel & Power Limited): No arguments were recorded for the respondent as they were not represented.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 2024:CGHC:49242-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 1057 of 2024 The Principal Commissioner Central GST & Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh. --- Applicant versus M/s Nalwa Steel & Power Limited Post Box No. 7, Taraimal, Gharghora Road, Raigarh, Chhattisgarh. --- Respondent For Applicant :- Mr. Ashutosh Singh Kachhawaha, Advocate. For Respondent :- None. Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Amitendra Kishore Prasad

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 18:23:06 +0530

Learned counsel for the applicant submits that he seeks correction in the order of this Court dated 01.10.2024 to the extent of date of circular which has been wrongly mentioned as 22.08.2019, whereas, the correct

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.