The Union Of India Through The Secretary, v. M/S Kison

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.2073 of 2022 In Civil Writ Jurisdiction Case No.13380 of 2021 ====================================================== 1.

The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi- 110001.

2.

The Central Board of Indirect Taxes and Customs, through its Chairman, Ministry of Finance, Department of Revenue, having its office at North Block, P.O. and P.S. North Block, New Delhi- 110001. 3.

The Additional Commissioner, CGST, Patna Central Division, Patna. 4.

The Deputy Commissioner, Central GST and Central Excise, Patna Central Division.

5.

The Superintendent, CGST, Kadam Kuan Range, Patna. ... ... Petitioner/s

Versus

M/S Kison (A sole proprietorship firm) having its registered office at Rajendra Nagar, Kadam Kuan, Patna- 16 through its sole proprietor Mr. Amit Kumar.

... ... Opposite Party/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Anshuman Singh, Advocate Mr.Shivadi shari Sinha, Advocate For the NHAI :

Mr.K.N.Singh, ASG ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 19-12-2023 The present MJC is filed for modification in respect of order dated 24.01.2022 passed in CWJC No. 13380 of 2021.

2. Question for modification of the aforementioned order is not warranted, for the reasons that the grievance of the petitioner is not related to any typographical error or date correction so as to seek modification of the order dated

Patna High Court MJC No.2073 of 2022(2) dt.19-12-2023 2/2 24.01.2022. On the other hand, certain materials have not been taken note of while deciding CWJC No. 13380 of 2021 on 24.01.2022, in that event the proper course of action to be taken by the affected person is only in filing civil review petition or approaching the Apex Court.

3. Accordingly, the present MJC-modification petition stands dismissed, reserving liberty of the petitioner to invoke appropriate remedy.

(P. B. Bajanthri, J) ( Ramesh Chand Malviya, J) abhishekkr/- U