Facts of the Case

This order arises in a Sales Tax Revision (STREV No.46 of 2016) filed by M/s. Tata Sponge Iron Ltd. against the State of Odisha, before the Orissa High Court, with the Commercial Tax & GST Organization represented by its standing counsel.

The order records that, on perusal of an office note, a typographical error had crept into the Court's earlier order dated 05.05.2023 — where paragraphs 2 and 3 of that order had used the words 'review petition' when they should have read 'revision petition'.

The Court's entire order consists of directing that this clerical error be corrected. Because the underlying PDF for this record carries badly degraded/garbled embedded text, the extraction could not recover any additional substantive content beyond what is set out above — but even a clean copy of this order would contain nothing more than this correction, as is evident from its brief, self-contained text.

Issues Involved

  1. Whether the typographical error in the Court's earlier order dated 05.05.2023 — using 'review petition' instead of 'revision petition' in paragraphs 2 and 3 — should be corrected.

Petitioner's Arguments

  • No arguments are recorded; this was a clerical correction taken up by the Court on its own office note.

Respondent's Arguments

  • No arguments are recorded, for the same reason.

Court Order / Findings

  • The Court noted the typographical error in its order dated 05.05.2023 and directed that the words 'review petition' in paragraphs 2 and 3 be corrected to read 'revision petition'.

Important Clarification

This record contains no ruling on any tax question, GST or otherwise — it is a purely clerical/typographical correction to an earlier order. Readers looking for the substantive tax revision decision in this case should refer to the Court's principal order dated 05.05.2023 (as now corrected), not to this correction order.

Sections Involved

  • Orissa Sales Tax Act / applicable Commercial Tax statute — Sales Tax Revision jurisdiction (STREV) of the Orissa High Court

Decision – In Favour of

No decision on merits — this order only corrects a clerical/typographical error in an earlier order and disposes of no substantive question.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: STREV No.46 of 2016
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice M.S. Raman
  • Date of Order: 12.05.2023 (Order No.06)

Link to Download the Order

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