2018 (9) TMI 232 - HC - GST

Correction in the order dated 31st July, 2018 - On 31st July, 2018, the respondents were granted time for filing counter affidavit, but there arose error due to inadvertence - Held that - The error is typographical, apparent on record - The application is allowed.

Summary

Issues involved:
Correction sought in the order dated 31st July, 2018 regarding a writ petition related to GST Tran-1 filing deadline extension.

Analysis:
The judgment pertains to a correction application seeking rectification in an order dated 31st July, 2018. The error occurred when an interim order from a different writ petition concerning the GST Tran-1 filing deadline was mistakenly transcribed. The petitioner sought a writ of mandamus directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1, as the petitioner's application was not entertained on the last date due to technical issues with the electronic system. The petitioner feared losing entitled credit if the deadline passed. The revenue's counsel was granted one month to file a counter affidavit, and the matter was listed for 04.09.2018. The respondents were directed to reopen the portal within two weeks; failure to do so would require manual processing of the petitioner's application. Additionally, the petitioner was to be allowed to pay taxes using the regular electronic system. The typographical error in the order was acknowledged, and the correction application was allowed. The court directed the filing of the counter affidavit within four weeks, with the petition to be listed after the specified period, and the erroneous part of the order dated 31st July, 2018 was to be deleted.