BharatTaxGST

Soma Banerjee vs. The State Of Assam And Ors

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I.A.(Civil)/1942/2025HC GauhatiGSTCNR GAHC01012902202515 June 2025Bench: HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY4 pages
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Facts

The petitioner, Soma Banerjee, filed an interlocutory application seeking correction of a typographical error in a previous order dated April 8, 2025, passed in WP(C) No. 1483/2025. The error pertained to the Goods and Services Tax (GST) registration number mentioned in the original order. The petitioner stated that the registration number was incorrectly recorded as '18CBNPB3048P1Z7' instead of the correct number, '18BJZPB8463P1Z2'. The application was filed before the Gauhati High Court.

Held

The Court perused the records of the connected WP(C) No. 1483/2025 and confirmed that there were indeed typographical errors in the order dated April 8, 2025. Consequently, the Court directed that wherever the GST registration number was recorded as '18CBNPB3048P1Z7' in the aforementioned order, it shall now be read as '18BJZPB8463P1Z2'. This correction is to be considered an integral part of the original order and read in conjunction with it. The interlocutory application was allowed based on these observations and directions.

Key Issues

1. Whether there was a typographical error in the GST registration number as recorded in the order dated April 8, 2025, passed in WP(C) No. 1483/2025, and if so, what is the correct number? The petitioner argued that a specific GST registration number was incorrectly transcribed in the previous court order. The petitioner sought to rectify this inadvertent error to reflect the accurate registration number. The revenue or State did not appear to have presented any counter-arguments or contested the petitioner's claim regarding the typographical error.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/4 GAHC010129022025 2025:GAU-AS:7933 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1942/2025 in WP(C) 1483/2025 SOMA BANERJEE W/O- SRI BADAL KUMAR BANERJEE, R/O- FLAT NO. 4C, ARUN APARTMENT, PUB SARANIA MAIN ROAD, GUWAHATI, KAMRUP METRO, ASSAM, PIN- 781003. VERSUS THE STATE OF ASSAM AND ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, FINANCE DEPARTMENT, JANATA BHAWAN, DISPUR, GUWAHATI-6, ASSAM 2:THE COMMISSIONER OF STATE TAXS ASSAM KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006. 3:THE JOINT COMMISSIONER OF STATE TAX APPEALS GUWAHATI DIVISION KAMRUP (M) ASSAM-781005. 4:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI UNIT-C CIRCLE 8 GUWAHATI DIVISION GANESHGURI KAMRUP(M) Page No.# 2/4 ASSAM-781005 Advocate for the Petitioner : MR SAURADEEP DEY, Advocate for the Respondent : SC, FINANCE, Linked Case : WP(C)/1483/2025 SMTI SOMA BANERJEE W/O- SRI BADAL KUMAR BANERJEE R/O- FLAT NO. 4C ARUN APARTMENT PUB SARANIA MAIN ROAD GUWAHATI KAMRUP METRO ASSAM PIN- 781003. VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE DEPARTMENT JANATA BHAWAN DISPUR GUWAHATI-6 ASSAM 2:THE COMMISSIONER OF STATE TAXS ASSAM KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006. 3:THE JOINT COMMISSIONER OF STATE TAX APPEALS GUWAHATI DIVISION KAMRUP (M) ASSAM-781005. 4:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI UNIT-C CIRCLE 8 GUWAHATI DIVISION GANESHGURI KAMRUP(M) ASSAM-781005. ------------ Advocate for : MR SAURADEEP DEY Page No.# 3/4 Advocate for : SC FINANCE appearing for THE STATE OF ASSAM AND 3 ORS BEFORE HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY

ORDER

16-06-2025

1.

Heard Mr. S. Dey, learned counsel for the applicant/petitioner.

2.

By this application, the applicant/writ petitioner is praying for correction of an inadvertent typographical error as regards GST Registration number that occurred as registration No. ‘18CBNPB3048P1Z7’ instead of registration No. ‘18BJZPB8463P1Z2’ in the order dated 08.04.2025 passed in WP(C) No. 1483/2025. 3. Perused the records of the connected WP(C) No. 1483/2025 and found that there are typographical errors in the order dated 08.04.2025 passed in the said writ petition.

4.

Accordingly, it is directed that wherever GST.Registration No. is occurred as registration No. ‘18CBNPB3048P1Z7’ in the order dated 08.04.2025 passed in WP(C) No. 1483/2025, the same shall be read as registration No. ‘18BJZPB8463P1Z2.’

5.

This order shall be a part of said order dated 08.04.2025 passed in WP(C) No. 1483/2025 and shall be read together with it.

6.

With the above observation and direction, this interlocutory application stands allowed.

JUDGE

Page No.# 4/4 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.