Recall of earlier High Court order allowed to correct palpable error and restore GST writ proceedings for merits review.

A High Court may recall its own earlier order where a palpable typographical error has caused apparent injustice, and may restore the writ proceedings for decision on merits. The text also notes that a summary determination in FORM GST DRC-07 is treated as a statutory order, so the grievance should not be relegated to a mere representation when a legal remedy is otherwise available. Applying these principles, the modification application succeeded, the earlier direction was recalled, and the connected writ petition was revived for adjudication before the roster Bench.

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Issues: Whether the earlier order required recall and the writ petition deserved restoration on account of the apparent error noticed in the direction issued earlier.

Analysis: The order recorded that the summary determination reflected in FORM GST DRC-07 was a statutory order and that the grievance could not be relegated merely to representation. It further held that, in view of the apparent typographical error in the earlier direction, the Court could exercise its power to recall its previous order to prevent injustice and correct the error.

Conclusion: The earlier order was recalled and C.W.J.C. No. 6795 of 2020 was restored for decision on merits.

Final Conclusion: The modification application succeeded, and the connected writ proceedings were revived for adjudication before the roster Bench.

Ratio Decidendi: A High Court may recall its own earlier order to correct a palpable error and prevent miscarriage of justice, and a statutory assessment order under the GST framework is not to be diverted to mere representation where a legal remedy is otherwise available.

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