##PAGE1##

TRHC010009132023 2026:THC:1040-DB

Page 1 of 9

HIGH COURT OF TRIPURA AGARTALA

W.P.(C) No. 379 of 2023 M/S Ashutosh Bandyopadhay, a registered Partnership Firm, having its registered office at Joynagar, Hariganga Basak Road, Agartala, Tripura-799

001, constituted by its partners, namely, 1. Sri Ashutosh Bandhyopadhay, son of Late Rajendra Bandyopadhyay,

2. Sri Saikat Bandyopadhay, son of Sri Ashutosh Bandyopadhay, 3. Smt. Rita Banerjee, wife of Sri Ashutosh Bandyopadhay,

4. Smt. Tulika Banerjee (Gupta), wife of Sri Saikat Banerjee, All of them are having their registered offices at Joynagar, Hariganga Basak

Road, Agartala, Tripura-799 001;

Represented by their constituted Attorney, Sri Saikat Bandyopadhaya, son of Sri Ashutosh Bandyopadhay, having his registered office at Joynagar,

Hariganga Basak Road, Agartala, Tripura-799 001

……… Petitioner(s).

V E R S U S

1. The Union of India, represented by its Secretary, Department of Finance, Government of India, having his office at South Block, New Delhi, PIN-

1100001

2. The Secretary, Department of Finance, Government of India, having his office at South Block, New Delhi, PIN:1100001

3. The State of Tripura, represented by the Commissioner & Secretary, Revenue Department, Government of Tripura, having his office at Secretariat Building, Pandit Nehru Complex, P.O. Kunjaban, P.S. New Capital Complex,

Sub-Division- Agartala, District: West Tripura, PIN-799 006

4. The Commissioner & Secretary, Revenue Department, Government of Tripura, having his office at Secretariat Building, Pandit Nehru Complex, P.O- Kunjaban, PS- New Capital Complex, Sub-Division-Agartala, District-West

Tripura, PIN-799 006

5. The Commissioner of Goods & Service Tax, Government of Tripura, having his office at Secretariat Building, P.O- Kunjaban, PS-New Capital

Complex, Sub-Division-Agartala, District- West Tripura, PIN-799006

6. The Assistant Commissioner, Department of Revenue, CGST Tripura Division 1, Agartala, having his office at Jackson Gate Building 3^rd Floor,

Lenin Sarani, Sub-Division-Sadar, District- West Tripura, PIN-799 001

7. The Superintendent, Central Goods & Services Tax Range, Agartala-II, having his office at Jackson Gate Building 3^rd Floor, Lenin Sarani, Sub-

Division-Sadar, District-West Tripura, PIN-799 001

8. Engineering Projects (India) Limited, represented by its Deputy General Manager, having his office at Bijoy Kumar Chowmuhani, P.O.- Agartala, P.S.-West Agartala, Sub-Division-Sadar, District- West Tripura, PIN-799 001

TRHC010009132023 2026:THC:1040-DB

Page 2 of 9

9. Goods and Service Tax Network, represented by its Chairman, having his Office at Worldmark-1, Aerocity, Indira Gandhi International Airport, New

Delhi, PIN-110037 ……… Respondent(s).

For Petitioner(s) : Mr. Somik Deb, Sr. Advocate, Ms. Rinku Roy Barman, Advocate,

Ms. Sara Tripura, Advocate, Ms. Dolly Rupini, Advocate

For Respondent(s) : Mr. Bidyut Majumder, D.S.G.I.

Mr. Biplabendu Roy, Advocate

HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT

Order

27/07/2026

1) In this writ petition, the petitioner contends that it got itself registered

under the CGST Act, 2017 and for the period 01.05.2019 to 05.02.2020, the petitioner had shown certain invoices in the GST TDS GSTIN instead

of the regular GSTIN.

2) The petitioner contends that when it approached the 7^th respondent, he

issued a letter on 29.11.2022 certifying that invoices mentioned by the petitioner were verified with the returns in the GST portal and it was found that the invoices were filed against GSTIN which was the GST TDS GSTIN but not against the regular GSTIN in the petitioner’s GSTR-1

returns.

3) The petitioner contends that he sought rectification of the said

inadvertent mistake committed in filing of the returns in the wrong GST portal by approaching the respondents, but they denied to do so, wrongly presuming that once an entry is made in the GSTIN portal, the same

cannot be altered.

TRHC010009132023 2026:THC:1040-DB

Page 3 of 9

4) The petition