2023 (7) TMI 149 - HC - GST

Rectification of mistake - inadvertent error occurred while making submissions - Furnishing of Bank Account - HELD THAT - The paragraph 8 of the order dated 16th June, 2023 shall be substituted as required. This order shall form part of the order dated 16 th June, 2023.

Summary

Issues Involved:
The judgment deals with an inadvertent error in a previous order regarding the payment of penalty by the appellants.

Details of the Judgment:
1. The learned advocate for the appellants pointed out that an error occurred in the previous order regarding the mention of a bank guarantee, which was not furnished but instead, the appellants paid a penalty amount of Rs.4,95,945/-.

2. Consequently, paragraph 8 of the previous order dated 16th June, 2023, is to be substituted with a new paragraph specifying that the appeal and writ petition are allowed, setting aside the penalty imposed by the authorities. The appellants are directed to pay a penalty of Rs.50,000/-, inclusive of both CGST and WBGST, instead of the initially imposed 200% penalty. The appellants can adjust Rs.50,000/- from the amount already paid, and the remaining penalty amount shall be refunded to them within three weeks from the date of receipt of the order.

3. It is clarified that this new order forms a part of the original order dated 16th June, 2023.