Calcutta High Court
WPA/1360/2026 of UMEN CHANDRA ROY Vs UNION OF INDIA AND ORS on 17 August 2026
High Court In The Circuit Bench at Jalpaiguri Constitutional Writ jurisdiction Appellate Side
Calcutta High Court
In The Circuit Bench at Jalpaiguri
Constitutional Writ jurisdiction
Appellate Side
JPD S/L1 21.8.2026
Sc Ct. no.10 Case No. : WPA 1360 OF 2026
In the matter of :
Umen Chandra Roy
…. Petitioner
VS.
Union of India & Ors.
…. Respondents
For the Petitioner:
Mr. Dhiraj Lakhotia
Mr. Satyajit Paul.
….Advocates
For the Respondent CGST:
Mr. Dilip Kumar Agarwal
Mr. Bishwaraj Agarwal.
….Advocates
Mr. Satyajit Paul, learned Advocate led by Mr.
Dhiraj Lakhotia, learned Advocate appears for the petitioner.
Mr. Dilip Kumar Agarwal, learned Advocate (VC)
with Mr. Bishwaraj Agarwal, learned Advocate (VC)
appears for the Union of India.
On the joint prayer of the parties and by consent of the parties, the following corrections are made in the Judgment dated August 17, 2026 :
a) In the penultimate line of paragraph 3 of the
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Judgment
the expression “six weeks” is corrected as “six months” and the expression “communication” is corrected as “circular”;
b) In the first line of paragraph 5, the name of the advocate for the petitioner is corrected as Dhiraj Lakhotia and in the third line of the
2 paragraph, the expression “notification” is corrected as “circular”. Similarly, in the fifth line of the paragraph the expression “notification” is corrected as “circular”;
c) In paragraph 10 the expression “section” is corrected as “Article”. All the above corrections shall be incorporated in the Judgment dated August 17, 2026. Rest of the Judgment remains unaltered and without any modification.
(Aniruddha Roy, J.)