Allowed

Hansbir Betala v. the Union of India

Gauhati HC10 Feb 2026I.A.(Civil)/362/2026

Case brief

AI extract

What is this about?

Interlocutory application seeking correction of typographical errors in an order dated 30.01.2026 passed in WP(C) No.436/2026 concerning statutory section references. The court corrected the references to Sections 122(1)(xix) and 122(1A) of the CGST Act and allowed the application.

What did the court decide?

Typographical corrections to sections cited in the order dated 30.01.2026 in WP(C) No.436/2026; I.A. allowed.

Hansbir Betala Vs the Union of India — GST and Indirect Tax | Gauhati HC (2026)

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GAHC010023402026

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : I.A.(Civil)/362/2026

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HANSBIR BETALA

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SON OF SHRI M. C. BETALA, RESIDENT OF CARE OF MC BETALA AND CO, 1ST FLOOR, SHREE RAM MARKET, CHHATRIBARI, GUWAHATI- 781001, DISTRICT- KAMRUP METRO, ASSAM

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VERSUS

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THE UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, FINANCEAND TAXATION DEPARTMENT, NEW DELHI.

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2:THE JOINT DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE 77 RUPKONWAR JYOTI PRASAD AGARWAL ROAD OPP. SRIMANTA SANKARDEVA KALAKSHETRA P.O. PANJABARI GUWAHATI- 781037. 3:THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI.

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4:THE ADDITIONAL JOINT COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI -781001

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Advocate for the Petitioner : DR. ASHOK SARAF, MR. A. KAUSHIK,B SARMA,MR P K BORA,MR S J SAIKIA,MR. N N DUTTA

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Advocate for the Respondent : DY.S.G.I., SC, GST

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BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

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ORDER

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11.02.2026

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Heard Mr. NN Dutta, learned counsel for the applicant.

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This Interlocutory Application has been filed seeking correction in the order dated 30.01.2026 passed in WP(C) No.436/2026.

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In the order dated 30.01.2026 passed in WP(C) No.436/2026 certain typographical errors have been crept in inadvertently and the same stand corrected by this order.

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In paragraph-2 Section 119 and 122(1A) stands corrected, it be read as Section 122(1)(xix) and 122(1A) of the Central Goods & Service Tax

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Act, 2017 .

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In paragraph-3 instead of Section 122(1A) and 119, it should be read as Section 122(1) (xix ),

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In Paragraph 10 instead of Section 122(1)(xix) and 122(1A) it is seen that

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Section 122 and 119, it should be read as Section 122 (1) (xix) it is seen

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that Section 122(1)(xix).

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And in paragraph-11 instead of Section 119, 122(1A), it should be read as

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Section 122(1A).

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The order dated 30.01.2026 passed in WP(C) No.436/2026 therefore stands corrected as indicated above. This order should be read together with the order dated 30.01.2026 passed in WP(C) No.436/2026.

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Accordingly, the Interlocutory Application allowed and stands disposed of.

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A copy of the order shall be retained in the order dated 436/2026.

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JUDGE

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Comparing Assistant

Hansbir Betala v. the Union of India

Case brief

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Hansbir Betala v. the Union of India

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