Delhi High Court - Orders
Kone Elevator India Private Limited vs Commissioner, Central Tax Delhi West & ... on 13 January, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh, Dharmesh Sharma
$~33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15831/2024 & CM APPLs. 66455/2024, 1613/2025
KONE ELEVATOR INDIA PRIVATE LIMITED .....Petitioner
Through: Mr. Sparsh Bhargava, Ms. Ishita
Farsaiya & Ms. Vanshika Taneja,
Advs. (M: 9811225467)
versus
COMMISSIONER, CENTRAL TAX DELHI WEST
& ORS. .....Respondents
Through: Mr. Akshay Amritanshu, Sr. Standing
Counsel with Ms. Drishti Saraf and
Ms. Pragya Upadhyay, Advs. for R-1
to 3.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE DHARMESH SHARMA
ORDER
% 13.01.2025
1. This hearing has been done through hybrid mode. CM APPL.66455/2024 (for interim relief) & CM APPL.1613/2025 (for direction)
2. These are applications seeking vacation of the order and permission to rectify the apparent error in the Order-in-Original dated 30th August, 2024 passed by the Respondent No.2- Additional Commissioner, Central Tax (Delhi West) under Section 73 of the Central Goods and Services Tax Act, 2017.
3. The submission on behalf of the Respondent No.2 is that it was only an inadvertent error, though the order itself was passed taking into consideration the liability of CGST + SGST. However, inadvertently, in the impugned order This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2025 at 21:58:07 it came to be mentioned at the end as IGST and Cess.
4. The Respondent No.2 is permitted to carry out the rectification and place the rectified Order-in-Original on record.
5. Needless to add, upon the said order being received before the Court, the Court would also consider as part of the challenge in this petition whether the error was apparent and whether the Respondent No.2 had the power to rectify the order or not.
6. Let the said rectified order be passed and placed on record within four weeks.
7. In addition, let a counter affidavit be also filed within four weeks. Rejoinder, thereto, be filed within four weeks thereafter.
8. Interim order to continue.
9. No recovery shall be taken place during the pendency of this writ petition.
10. Both the applications are disposed of. W.P.(C) 15831/2024
11. Once the rectified Order-in-Original is handed over in advance to the Appellant, the Appellant may file an affidavit, to show why the errors were not apparent from the record and why the said Respondent did not have powers to rectify it.
12. List on 21st April, 2025.
PRATHIBA M. SINGH, J.
DHARMESH SHARMA, J.
JANUARY 13, 2025/dk/bh This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2025 at 21:58:07