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 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.)

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 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.)