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Tripura High Court
Sri Jahar Sur Chowdhury vs The Union Of India on 12 February, 2026
Page 1 of 2
HIGH COURT OF TRIPURA
_A_G_A_R_T_A_L_A_
WP(C)No.686 of 2024
Sri Jahar Sur Chowdhury
Prop. of M/S Jahar Sur Chowdhury, S/O- Kshetra Mohan Sur Chowdhury,
Office Tilla, P.O.- Bishalgarh, P.S.- Bishalgarh, District- Sepahijala, Tripura,
Pin- 799102 having registration GSTIN-16ALHPS7555E2ZR, Represented by
the dealer-petitioner, Sri Jahar Sur Chowdhury.
.........Petitioner(s)
VERSUS
1. The Union of India,
represented by the Secretary, Ministry of Finance, Revenue Department,
Government of India, North Block, Raisina Hill, New Delhi, P.O.- North
Block Central Secretariat, P.S- Raisina Hill, Pin Code- 110001.
2. The Assistant Commissioner
(Adjudicating Authority), Ministry of Finance, Revenue Department,
Government of India, Central Goods and Services Tax, Tripura Division-1,
CGST Bhawan , Netaji Chowmuhani, Mantri Bari Road, P.O. Agartala, P.S.-
West Agartala, West Tripura, Pin Code-799001.
3. The Commissioner of State Tax,
Government of Tripura, P. N. Complex, Gurkhabasti, P.0- New Capital
Complex (NCC), P.S- New Capital Complex (NCC), Agartala, District- West
Tripura, Pin Code- 799010.
4. The Superintendent (ENFORCEMENT),
Ministry of Finance, Revenue Department, Government of India, Central
Goods and Services Tax, Tripura Division-1, Jackson Gate Building, 3rd
Floor, Lenin Sarani, P.O. Agartala, P.S.-East Agartala, West Tripura, Pin
Code-799001.
5. The Superintendent, DIV-I,
Ministry of Finance, Revenue Department, Government of India, Central
Goods and Services Tax, Tripura Division-1, CGST Bhawan , Netaji
Chowmuhani, Mantri Bari Road, P.O. Agartala, P.S.- West Agartala, West
Tripura, Pin Code-799001.
6. The Superintendent of State Tax, Government of Tripura,
Charge-Bishalgarh, P.0- Bishalgarh, P.S-Bishalgarh, District- Sepahijala, Pin
code-799102.
.......Respondent(s)
For Petitioner(s) : Mr. B.N Majumder, Sr. Advocate.,
Mr. S Sarkar, Advocate.
For Respondent(s) : Mr. Bidyut Majumder, Dy. S.G.I.,
Mr. P Gautam, Sr. G.A,
Mr. Paramartha Datta, Advocate.
HON'BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO
HON'BLE MR. JUSTICE BISWAJIT PALIT
=O=R=D=E=R=
12/02/2026
Prima facie, the corrigendum dt.18.12.2024 issued by the 2nd
respondent adding certain sentences in the said order and also modifying
certain paragraphs is wholly without jurisdiction and cannot be justified
under Section 161 of the CGST Act, 2017 more particularly, when the same
is done beyond the period of six months from the date of the original
decision and the same can also not be justified to be a clerical or arithmetical
error or accidental slip or omission.
Therefore, there shall be stay of all further proceedings pursuant
to the corrigendum dt.18.12.2024 (Annexture-8) to the de novo order dt.
01.05.2024 passed by the 2nd respondent.
List on 08.04.2026.
Counter to be filed in the meantime.
(BISWAJIT PALIT, J) (M.S. RAMACHANDRA RAO, CJ)
Manti D/B
PULAK BANIK BANIK
Date: 2026.02.12 04:14:51
-08'00'
