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2021 (11) TMI 716 - HC - GSTSeeking permission to correct the cause title of the petition - Rule 23 of the Central Goods and Service Tax Rules (CGST Rules) or Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules) - HELD THAT:- The Petitioner is permitted to correct the cause title of the writ petition or file consolidated cause title forthwith. In the existing cause title portion, the provision mentioned “Odisha Goods and Services Tax Act, 2017 and the Odisha Goods and Services Rules, 2017” be also corrected as “Central Goods and Services Tax Act, 2017 and the Central Goods and Services Rules, 2017”. Accordingly, in the cause title of the order sheet “The Commissioner, CT and GST Odisha” be read as “The Commissioner, CGST, Central Excise and Customs and Others”. Though no averment is made in this application with regard to para 2 of the order dated 8th September, 2021 regarding Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules), according to learned counsel for the Petitioner, the relevant provision is Rule 23 of the Central Goods and Service Tax Rules (CGST Rules). Application for recalling of the order is allowed.
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