Sri Roger Ramneimawi vs. The Union Of INDIA And 3 Ors.

WP(C)/4426/2026HC GauhatiGSTCNR GAHC01017363202602 September 2026Bench: HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA,HONOURABLE MR. JUSTICE ANJAN MONI KALITA3 pages
AI SummaryDismissed

Held

The Court held that since the underlying order dated 25/05/2022, which formed the basis for the repatriation and relieving orders, had already been affirmed in prior litigation, there was no ground to interfere with the consequential orders. The petition seeking their suspension was accordingly dismissed.

Facts

The petitioner sought suspension of repatriation and relieving orders dated 22/07/2026, which were issued based on an earlier order dated 25/05/2022 deeming his posting a 'loan posting'. The foundational order of 25/05/2022 had previously been challenged by the petitioner and upheld by both the Central Administrative Tribunal and the High Court.

Key Issues

The key issue was whether consequential administrative orders could be challenged or suspended when the foundational order upon which they were based had already been upheld in previous judicial proceedings.

AI-generated summary — verify with the full judgment below

Page No.# 1/3 GAHC010173632026

2026:GAU- AS:12777-DB

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4426/2026 SRI ROGER RAMNEIMAWI S/O LATE LALMUUNKUNG R/O PHC ROAD SAIKOT, DISTRICT CHURACHANDPUR, MANIPUR, PIN 795117 VERSUS THE UNION OF INDIA AND 3 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS4TH FLOOR HUDCO VISHALA BUILDINGBHIKAJI CAMA PLACE R K PURAM, NEW DELHI 110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY THE CHAIRMAN MINISTRY OF FINANCE DEPARTMENT OF REVENUE NEW DELHI 3:THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) MUMBAI NEW CUSTOM HOUSE BALLARD ESTATE MUMBAI MAHARASHTRA PIN 400001 4:THE CHIEF COMMISSIONER GOODS AND SERVICE TAX AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GUWAHATI DISTRICT KAMRUP (M) ASSAM PIN 78100 Advocate for the Petitioner : MR. S MITRA, MR S.MITRA,A R ANSARI,MR A K BORO

Page No.# 2/3 Advocate for the Respondent : DY.S.G.I., SC, GST

The judgment continues below.

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