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2021 (11) TMI 716 - HC - GSTSeeking permission to correct the cause title of the petition - Rule 23 of the Central Goods and Service Tax Rules (CGST Rules) or Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules) - HELD THAT - The Petitioner is permitted to correct the cause title of the writ petition or file consolidated cause title forthwith. In the existing cause title portion, the provision mentioned Odisha Goods and Services Tax Act, 2017 and the Odisha Goods and Services Rules, 2017 be also corrected as Central Goods and Services Tax Act, 2017 and the Central Goods and Services Rules, 2017 . Accordingly, in the cause title of the order sheet The Commissioner, CT and GST Odisha be read as The Commissioner, CGST, Central Excise and Customs and Others . Though no averment is made in this application with regard to para 2 of the order dated 8th September, 2021 regarding Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules), according to learned counsel for the Petitioner, the relevant provision is Rule 23 of the Central Goods and Service Tax Rules (CGST Rules). Application for recalling of the order is allowed.
Issues:
Application for recalling the order dated 8th September, 2021 in the present writ petition due to incorrect mention of Opposite Parties in the cause title. Analysis: The application filed by the Petitioner sought to correct the cause title of the writ petition as there were discrepancies in the mention of Opposite Parties. The Petitioner highlighted the incorrect details mentioned for Opposite Party No.1, No.2, and No.3 in the cause title, pointing out the need for accurate substitution. The Petitioner requested the substitution of Opposite Parties with the correct designations and addresses to align with the Central Goods and Services Tax Act, 2017 and the Central Goods and Services Rules, 2017. The Court acknowledged the errors and permitted the Petitioner to correct the cause title promptly, ensuring the accurate representation of the concerned parties in the legal proceedings. In response to the contentions raised by the Petitioner, the Court allowed the correction of the cause title of the writ petition to reflect the accurate details of Opposite Parties in line with the Central Goods and Services Tax Act, 2017 and the Central Goods and Services Rules, 2017. Additionally, the Court directed the correction of the cause title of the order sheet to ensure consistency and clarity in the legal documentation. The Court emphasized the importance of accurate representation in legal proceedings and ordered the necessary corrections to be made without delay. Furthermore, the Court addressed the discrepancy in the cause title of the order dated 8th September, 2021, ensuring that the Opposite Parties were correctly identified as "The Commissioner, CGST, Central Excise and Customs and Others." The Court also directed the proper representation of the counsel for the Opposite Parties as "Mr. R.S. Chimanka, Senior Standing Counsel." Additionally, the Court clarified the applicable provision concerning Rule 23, highlighting the relevance of Rule 23 of the Central Goods and Service Tax Rules (CGST Rules) instead of the Odisha Goods and Service Tax Rules (OGST Rules) as initially mentioned. Consequently, in the interest of justice, the Court recalled and modified the order dated 8th September, 2021. The Court allowed the delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) and directed the Petitioner to comply with all tax-related requirements. The Court specified that upon fulfilling the necessary conditions, the Petitioner's application for revocation would be considered in accordance with the law. The Court disposed of the writ petition based on the modified order terms and directed the issuance of an urgent certified copy of the order as per rules, granting the Petitioner the necessary relief in the legal proceedings.
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