Facts of the Case

The Petitioner, M/s. Debnar Corpsol Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes & GST, Odisha, and other opposite parties. The Court had earlier passed an order dated 12 December 2023 disposing of the matter, but on perusing an office note it was found that the Petitioner's name had been inadvertently reflected in the cause title of that order as "M/s. Denbar Corpsol Pvt. Ltd." instead of the correct "M/s. Debnar Corpsol Pvt. Ltd." The Court accordingly recalled the order dated 12 December 2023 and passed a fresh, corrected order on 20 December 2023. As with the earlier order, the fresh order records that the writ petition was disposed of in terms of the common order dated 6 November 2023 passed in M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others (W.P.(C) No.6684 of 2023 and batch). The available record does not independently set out the facts of the underlying GST dispute.

Issues Involved

  1. Whether the order dated 12 December 2023 required recall for correction of a clerical error in the Petitioner's name in the cause title.
  2. Whether the writ petition raised issues covered by, and could accordingly be disposed of in terms of, the common batch order dated 6 November 2023 in M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack.

Petitioner's Arguments

  • The available record does not set out separately-recorded submissions on behalf of the Petitioner beyond what necessitated the correction of its name in the cause title.

Respondent's Arguments

  • The available record does not set out separately-recorded submissions on behalf of the Commissioner of Commercial Taxes & GST or the other opposite parties.

Court Order/Findings

  • Noting that the Petitioner's name had been inadvertently misstated as "M/s. Denbar Corpsol Pvt. Ltd." instead of "M/s. Debnar Corpsol Pvt. Ltd." in the cause title of the order dated 12 December 2023, the Court recalled that order and passed a fresh order incorporating the correction.
  • The writ petition was thereafter disposed of in terms of the common order passed by the Court on 6 November 2023 in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), without independently recording reasons specific to this matter.

Important Clarification

  • This order illustrates the Court's practice of recalling and reissuing an order to correct a clerical error in the cause title, rather than leaving an inaccurately captioned order on record — a useful precedent for parties seeking correction of similar errors.
  • As with other batch disposals, the substantive reasoning and directions applicable to the Petitioner are contained in the lead common order dated 6 November 2023 in M/s. Pravat Kumar Choudhury and others, not reproduced in this record.

Sections Involved

  • Provisions relating to assessment and recovery under the Odisha Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, as addressed in the common order in the lead batch matter (not independently set out in this record).
  • Article 226 of the Constitution of India, 1950 — invoked for the writ remedy.

Decision – In Favour of

Not independently determinable from this order. The petition was disposed of by adopting the common order in the batch led by M/s. Pravat Kumar Choudhury and others; the outcome for this Petitioner can only be ascertained from that lead judgment.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.26290 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 20-12-2023
  • Disposal Nature: Disposed of (in terms of common batch order dated 06.11.2023)

Link to Download the Order

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