M/S Kse Electricals Private Limited And Anr vs. The Additional Commissioner Kolkata South CGST And Cx Commissionerate And Ors

WPA/6429/2025HC CalcuttaGSTCNR WBCHCA013005202503 September 2026Bench: HON'BLE JUSTICE SMITA DAS DE2 pages
AI SummaryPartly Allowed

Held

The Court directed that the appearance of Mr. Prithu Dudhoria for the Union of India be recorded and that Rule 96(10) should be read instead of Rule 19(10). The rest of the previous order remains unchanged.

Facts

This judgment is an order for correction of a previous order dated 03.09.2026. It clarifies the appearance of counsel for the Union of India and corrects a specific rule number mentioned in the previous order.

Key Issues

The primary issues were the correction of counsel appearance and a typographical error in a rule number within a prior court order.

Sections Cited

Rule 96(10)

AI-generated summary — verify with the full judgment below

01 09.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side

W.P.A. 6429 of 2025

M/s. KSE Electricals Private Limited & Anr. -versus The Additional Commissioner Kolkata South CGST & CX Commissionerate, GST Bhawan & Ors.

Mr. Ankit Kanodia. Ms. Megha Agarwal. Mr. Shovan Ojha. Ms. Tulika Roy. Mr. Piyush Khaitan.

…For the Petitioners.

Mr. Bhaskar Prosad Banerjee. Ms. Ekta Sinha.

… for the CGST & CX.

Mr. Prithu Dudhoria.

… for the Union of India.

1.

The matter has appeared in the list under the heading ‘To Be Mentioned’ for correction of the appearance of the appearing counsel as recorded in the order dated 03.09.2026. 2. The appearance of the learned advocate recorded in the order dated 03.09.2026 in respect of the Union of India was not recorded inadvertently.

3.

Be it recorded that Mr. Prithu Dudhoria, learned advocate represented for the Union of India on 03.09.2026. 4. In the sixteenth line of the paragraph no. 5 at page 5, Rule 96 (10) shall be read in place and stead of Rule 19 (10)

5.

The remaining part of the said order will remain unal

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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