2026 (10) TMI 372

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....OREN (MEMBER (TECHNICAL) Counsel for the Appellant: Manohar Samal. Counsel for the Respondent: None.   ORDER 1. This is application, by appellant in APL-12-PUN-2026, pending before this Tribunal, to rectify the name of the respondent to "The Commissioner of State Tax (Maharashtra)" on the GST Appellate Tribunal Portal. 2. The applicant has filed an appeal under sec. 112 of Cent....

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....Tax (Maharashtra)" on the GST Appellate Tribunal portal. 3. Heard Ld. AR for appellant. Perused the impugned order under challenge before this Tribunal. 4. Rule 26 of the GSTAT (Procedure) Rules, 2025 provides: "In every appeal or application, arithmetical, grammatical, clerical and such other errors may be rectified on the orders of the Registrar without notice to Parties. ....

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....g application before Registrar. 6. In appeal wrongly added respondent did not appear and thereafter, this application came to be filed. On consideration of application, affidavit and impugned order, with submission of Ld. AR for appellant, it could be gathered that respondent's name has been wrongly entered in the GSTAT Portal, which mistake is not fatal to the appeal, as yet proper respondent ....