Md Nekib Hussain vs. The Union Of INDIA

I.A.(Civil)/1968/2026HC GauhatiGSTCNR GAHC01011722202611 June 2026Bench: HONOURABLE MR. JUSTICE KARDAK ETE3 pages

AI SummaryAllowed

Facts

The petitioner, MD Nekib Hussain, filed an interlocutory application (I.A. Civil/1968/2026) before the Gauhati High Court seeking correction of a typographical error in a previous order dated 01.06.2026, passed in WP(C) No. 2789/2026. The original writ petition concerned GST. The error identified was in the petitioner's GST Registration Number, which was incorrectly recorded as '18AFJPH3696G1Z6' instead of the correct number, '18AEJPH3696G1Z6'. The application was filed to rectify this specific detail within the earlier court order.

Held

The Court allowed the interlocutory application. It found that the GST Registration Number of the petitioner was indeed wrongly mentioned as '18AFJPH3696G1Z6' in paragraph 2 of the order dated 01.06.2026, passed in WP(C) No. 2789/2026. Consequently, the Court ordered that the GST Registration Number recorded as '18AFJPH3696G1Z6' in the said paragraph stands corrected to '18AEJPH3696G1Z6'. This corrected number shall form part of the original order. The ratio of this decision is that typographical errors in court orders, particularly concerning identifying details like GST registration numbers, can be corrected through interlocutory applications to ensure accuracy and prevent future complications.

Key Issues

1. Whether the Court should allow the interlocutory application to correct a typographical error in the GST Registration Number mentioned in a previous order. The petitioner argued that the GST Registration Number was incorrectly transcribed in paragraph 2 of the order dated 01.06.2026, and sought its correction to the accurate number. The revenue did not record any specific arguments against the correction of a typographical error.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/3 GAHC010117222026 2026:GAU-AS:8426 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1968/2026 MD NEKIB HUSSAIN SON OF CHANDULLAH MIAH, RESIDENT OF VILL- KHARMUZA, P.O.- KHARMUZA, P.S. AND DISTRICT- GOALPARA, ASSAM 783101 VERSUS THE UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66, NORTH BLOCK, NEW DELHI-110001. 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE CUSTOMS 5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:THE JURISDICTION OFFICER SUPERINTENDENT CENTRAL GOODS AND SERVICE T DHALIGAON RANGE GOALPARA-2 Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE KARDAK ETE

ORDER Date : 12.06.2026

Heard Mr. R. S. Mishra, learned counsel for the applicant. Also heard Mr. K. Jain, learned counsel appearing on behalf of Mr. S. C. Keyal, learned Senior Counsel-cum-Standing Counsel, CGST, for the opposite parties.

This is an application praying for correction of the typographical error in the order dated 01.06.2026, passed in WP(C) No. 2789/2026. The writ petition, being WP(C) No. 2789/2026, was disposed of on 01.06.2026, wherein the GST Registration Number of the petitioner has been wrongly mentioned as “18AFJPH3696G1Z6” instead of GST Registration No. “18AEJPH3696G1Z6”.

Having considered that the GST Registration Number of the petitioner has been wrongly mentioned as “18AFJPH3696G1Z6” in paragraph 2 of the order dated 01.06.2026, passed in WP(C) No. 2789/2026, I deem it appropriate to allow this interlocutory application.

Accordingly, the GST Registration Number recorded as “18AFJPH3696G1Z6” in paragraph 2 of the order dated 01.06.2026, passed in WP(C) No. 2789/2026, stands corrected as “18AEJPH3696G1Z6”.

Page No.# 3/3 This order shall form part of the order dated 01.06.2026 passed in WP(C) No. 2789/2026. Interlocutory application stands allowed and disposed of. JUDGE Comparing Assistant

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.