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2026 DAILYLAW 14375 (CAL)

CBF COMPONENT PRIVAT ELIMITED AND ANR. v. UNION OF INDIA AND ORS.

WPA/23847/2024 · 2026-04-02

Kausik Chanda

body2026

Judgment text

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08.04.2026 Ct. No. 237 Sl. No.1 skg W.P.A. 23847 of 2024 CBF Component Private Limited & Anr. Vs. The Union of India & Ors. Mr. Himangshu Kumar Ray, Mr. Arup Dasgupta, Mr. Bhaskar Sengupta, ….for the petitioners Mr. Vipul Kundalia, Sr. Adv. Mr. Ekta Sinha, …for the respondents Mr. R.N. Bag, Ms. Sabita Roy, …for Union of India Let the phrase “Rule 19(3) of the Central Goods and Services Tax Rules, 2017” as recorded in the fourth paragraph of the third page of the order dated April 2, 2026 be corrected as “Rule 92(3) of the Central Goods and Services Tax Rules, 2017”. Let the above correction be incorporated in the order dated April 2, 2026. Department is directed to carry out the necessary correction. (Kausik Chanda, J.)