BharatTaxGST

Ganesh Tamuli Engineering Private LTD vs. The Union Of INDIA And Ors

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I.A.(Civil)/3979/2024HC GauhatiGSTCNR GAHC01026172202429 January 2025Bench: HONOURABLE MR. JUSTICE KARDAK ETE37 pages
AI SummaryRemanded

Facts

This judgment concerns multiple writ petitions filed before the Gauhati High Court challenging various actions and orders related to the Goods and Services Tax (GST). The petitioners, including M/s North East Enterprise and Trading Co., Sanjib Singh, Saurav Jyoti Baruah, Nizamuddin Ahmed, Mahesh Kumar Agarwalla, North East Engineering and Construction, M/s Free Ride Motors, Ganesh Tamuli Engineering Private Ltd., M/s Overdrive Motors, Jahar Sarma, Paniram Kalita, Debadib Das, Manaksia Coated Metals and Industries Limited, and Sanjib Kakaty, are represented by advocates Mr. A K Gupta, Mr. D Saraf, Mr. Subir Kanti Saha, Mr. R S Mishra, Mr. Deven Saraf, Mr. H Betala, and Mr. Ravi Shankar Mishra. The respondents include the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), the Goods and Services Tax Council, and various State Tax authorities in Assam, such as the Principal Commissioner and Assistant Commissioner of State Tax. The specific tax periods and amounts in dispute are not detailed in this excerpt. The procedural history involves the filing of these writ petitions before the High Court.

Held

The Court, in this interim order, has not decided the substantive issues of the writ petitions. Instead, it has directed that the matters be listed for further hearing on March 11, 2025. The Court has also ordered that any interim order previously passed shall continue to be in effect until the next date of hearing. The matters are to be listed along with WP(C) No. 6053/2024 and WP(C) 6524/2024. The specific findings on the legality or arbitrariness of the GST authorities' actions, the arguments presented by each side on the merits of the case, or the final outcome of the petitions are not determined in this excerpt. The Court's decision is limited to the procedural step of adjourning the hearing and continuing interim orders.

Key Issues

1. Whether the actions or orders of the GST authorities, which are under challenge by the petitioners, are arbitrary, illegal, or violative of the rights of the petitioners under the Constitution of India and the relevant GST laws. This issue arises from the general nature of the writ petitions filed. 2. Whether the GST authorities have followed the due process of law in their dealings with the petitioners. This is a fundamental question in writ jurisdiction. Petitioner's arguments (as inferred from the nature of writ petitions): The petitioners likely argue that the GST authorities have acted beyond their jurisdiction, failed to provide adequate opportunity of being heard, or passed orders without proper application of mind, leading to prejudice. They may rely on constitutional provisions guaranteeing fundamental rights and principles of natural justice. Revenue/State's arguments: The respondents, representing the Union of India and State Tax authorities, would typically argue that their actions are in accordance with the provisions of the GST Act and Rules, that due process has been followed, and that the petitioners have not made out a case for interference by the High Court in its writ jurisdiction. They may also argue that alternative remedies are available to the petitioners.

AI-generated summary — verify with the full judgment below

Heard together (20 matters)

WP(C)/2766/2024
WP(C)/2889/2024
WP(C)/3358/2024
WP(C)/2295/2024
WP(C)/3453/2024
WP(C)/2768/2024
WP(C)/2767/2024
WP(C)/2902/2024
WP(C)/1845/2024
WP(C)/2534/2024
WP(C)/3331/2024
WP(C)/1766/2024
WP(C)/2170/2024
WP(C)/2843/2024
WP(C)/3286/2024
WP(C)/2542/2024
WP(C)/1780/2024
WP(C)/2849/2024
WP(C)/2844/2024
WP(C)/3255/2024

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
Page No.# 1/37 GAHC010065372024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case : WP(C)/2770/2024 M/S NORTH EAST ENTERPRISE AND TRADING CO AND ANR A PROPRIETORSHIP CONCERN HAVING ITS REGD. OFFICE AT H.NO-25 GROUND FLOOR DISHANT PALACE BASISTHAPUR BYE LANE NO-2 WIRELESS DISPUR. REP. BY ITS SOLE PROPRIETOR CHIRANJOY HAZARIKA THAT IS THE PET. NO-2 VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY OF GOVT. OF INDIA MINISTRY OF FINANCE NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. REP. BY THE CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. REP. BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER Page No.# 2/37 STATE TAX KAR BHAWAN G.S ROAD KAMRUP (M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX KAR BHAWAN KAMRUP (M) GUWAHATI-D5 GUWAHATI-C ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/3031/2024 SANJIB SINGH SON OF LATE MAJELAL SINGH RESIDENT OF COLLEGE ROAD P.O. AND P.S.- DEMOW DISTRICT- SIVASAGAR ASSAM 785662. VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 Page No.# 3/37 SECTOR 5 PUSHP VIHAR NEW DELHI- 110017 REPRESENTED BY CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR-5 SIBSAGAR- ZONE ASSAM. ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3285/2024 SAURAV JYOTI BARUAH SON OF LATE KULED BARUAH RESIDENT OF OLD AMULAPATTY WARD NO. 11 P.O. P.S. AND DISTRICT- SIVASAGAR ASSAM PIN- 785640. Page No.# 4/37 VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI- 110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI- 110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI- 110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM. 5:THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR-4 SIBSAGAR ZONE ASSAM. Page No.# 5/37 ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/1936/2024 NIZAMUDDIN AHMED S/O- LATE DARAZUDDIN AHMED R/O- WARD NO. 2 MANGALDAI P.O. P.S. AND DIST. DARRANG ASSAM VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE GOODS AND SERVICES TAX KAR BHAWAN GHY ASSAM 5:THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX Page No.# 6/37 MANGALDOI GUWAHATI- ZONE ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2919/2024 MAHESH KUMAR AGARWALLA SON OF PRABHU AGARWALLA AS SELF AND DIRECTOR OF PRABHU AGARWALLA CONSTRUCTION PVT LTD HAVING THEIR BUSINESS AT 8TH FLOOR SETHI TRUST BUILDING G.S.ROAD BHANGAGARH GUWAHATI- 781005 KAMRUP METRO ASSAM PHONE- 9864208079 VERSUS THE UNION OF INDIA AND 5 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI- 781006 ASSAM 3:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI Page No.# 7/37 GUWAHATI- 781006 4:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI D-4 GUWAHATI-D GUWAHATI-C ASSAM- 781006 5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHPVIHAR NEW DELHI- 110017 6:THE CHAIRPERSON GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001 ------------ Advocate for : MR. D SARAF Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 5 ORS Linked Case : WP(C)/2281/2024 NORTH EAST ENGINEERING AND CONTRUCTION AND ANR A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT GOVT. PRESS ROAD BAMUNIMAIDAN KAMRUP (M) ASSAM PIN-781021. REPRESENTED BY ITS SOLE PROPRIETOR SRI AMAR BARUAH THE PETITIONER NO. 2 2: AMAR BARUAH S/O LATE GOBINDA BARUAH R/O H.NO. 88 OPPOSITE SUKRESWAR PARK GHAT M.G. ROAD PANBAZAR GUWAHATI-781001 Page No.# 8/37 KAMRUP (M) ASSAM VERSUS UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH RAOD CONNAUGHT PALACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD KAMRUP (M) ASSAM 781001 5:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GUWAHATI ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2769/2024 M/S FREE RIDE MOTORS AND ANR A PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT KAMALABARI ROAD Page No.# 9/37 BORAGADHOI GAON DULIAJAN DIBRUGARH ASSAM PIN- 786602. REP. BY ITS MANAGING PARTNER ASHIFUDDIN AHMED THAT IS THE PETITIONER NO-2 2: ASHIFUDDIN AHMED S/O- LATE ALI SAHID R/O- GRAHAM BAZAR NEAR MASJID ROAD P.O. P.S AND DIST-DIBRUGARH ASSAM VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY OF GOVT. OF INDIA MINISTRY OF FINANCE NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. REP. BY THE CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. REP. BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S ROAD KAMRUP (M) Page No.# 10/37 GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX DIBRUGARH-1. DIBRUGARH-SIBSAGAR-ZONE ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : I.A.(Civil)/3979/2024 GANESH TAMULI ENGINEERING PRIVATE LTD A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT GNB ROAD SILPUKHURI GUWAHATI KAMRUP METROPOLITAN ASSAM-781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI GANESH TAMULI SON OF LATE NABIN CHANDRA TAMULI. VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GHY-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD Page No.# 11/37 GUWAHATI-781001. 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX GHY-A-7 GHY-A GUWAHATI ZONE- A ASSAM KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. 7:THE CHAIRPERSON GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. ------------ Advocate for : MR. DEVENDR SARAF Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND ORS Linked Case : WP(C)/2766/2024 M/S OVERDRIVE MOTORS AND ANR Page No.# 12/37 A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT A.T. ROAD NALIAPOOL PO. P.S. AND DIST- DIBRUGARH ASSAM REPRESENTED BY ITS SOLE PROPRIETOR SHRI ASHIFUDDIN AHMED I.E. THE PETITIONER NO. 2. 2: ASHIFUDDIN AHMED S/O- LATE ALI SAHID R/O- GRAHAM BAZAR NEAR MASJID ROAD P.O. P.S. AND DIST. DIBRUGARH ASSAM VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 REP. BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM Page No.# 13/37 5:THE ASSISTANT COMMISSIONER STATE TAX DIBRUGAR-4 DIBRUGARH-SIBSAGAR-ZONE ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2889/2024 SRI BISWAJIT BORAH SON OF SRI GUNJA NATH BORAH RESIDENT OF LAHING NOISHIPORIA GAON LAHING GAON P.S. TEOK DISTRICT- JORHAT ASSAM 785635 VERSUS UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI- 110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) Page No.# 14/37 GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR-4 SIBSAGAR-ZONE ASSAM ------------ Advocate for : MR. R S MISHRA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/3358/2024 M/S NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED A COMPANY HAVING ITS OFFICE AT PATTA NO. 422 DAG NO. 1117 AND 1118 5TH FLOOR F FORT COMPLEX KACHARI BASTI ROAD GUWAHATI KAMRUP(M) ASSAM-781007 REP. BY ITS CHIEF FINANCIAL OFFICER/WHOLE TIME DIRECTOR SHRI KAMBHAMPATI SAMBASHIVA SASTRY SON OF KVSR KRISHNA SASTRY R/O- NAVADWEEPA NEAR CYBER TOWER P/O- MADHAPUR P.S. MADHAPUR K.V. RANGAREDDY DIST. HYDERABAD TELANGANA. VERSUS THE UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY MINISTRY OF FINANCE NORTH BLOCK NEW DELHI-110001. 2:THE STATE OF ASSAM REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT. OF ASSAM BLOCK-C 3RD FLOOR Page No.# 15/37 JANATA BHAWAN DISPUR GHY-781006. 3:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GST POLICY WING NEW DELHI REPRESENTED BY ITS COMMISSIONER. 4:THE DEPUTY COMMISSIONER OF STATE TAX GUWAHATI-C-1 GUWAHATI-C KAR BHAWAN G.S. ROAD DISPUR GHY-781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI-C-1 GUWAHATI-C KAR BHAWAN G.S. ROAD DISPUR GHY-781006. ------------ Advocate for : MR A NATH Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2295/2024 NORTH EAST ENGINEERING AND CONSTRUCTION AND ANR A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT GOVT. PRESS ROAD BAMUNIMAIDAN KAMRUP(M) ASSAM PIN- 781021 REPRESENTED BY ITS SOLE PROPRIETOR SRI AMAR BARUAH THE PETITIONER NO. 2. 2: AMAR BARUAH S/O- LATE GOBINDA BARUAH R/O- H/NO. 88 OPPOSITE SUKRESWAR PARK GHAT M G ROAD PANBAZAR GUWAHATI-781001 Page No.# 16/37 KAMRUP(M) ASSAM VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 REP. BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD KAMRUP(M) ASSAM-781001. 5:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GUWAHATI. ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3453/2024 TONMOY GOHAIN SON OF SRI THANURAM GOHAIN Page No.# 17/37 RESIDENT OF SHAHID BINU DAS PATH WARD NO. 10 P.O.- PHUKAN NAGAR SIVASAGAR ASSAM 785640. VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI- 110017. REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI- 110001. REPRESENTED BY ITS CHAIRPERSON. 4:THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX P.O.- C.R. BUILDING MILAN NAGAR DIBRUGARH ASSAM. Page No.# 18/37 5:THE SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE SIVASAGAR RANGE SIVASAGAR ASSAM. ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2768/2024 THUNU DEVI W/O- SRI AJIT CH. BORTHAKUR R/O- JOYSAGAR KARENG ROAD P.O. P.S. AND DIST. SIVASAGAR ASSAM-785640. VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 REP. BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER Page No.# 19/37 STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR-4 SIBSAGAR ZONE ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2767/2024 M/S EIR CONSTRUCTION AND ANR A PROPRIETORSHIP CONCERN HAVING ITS REGD. OFFICE AT H.NO-44 HATIGAON SIJUBARI ROAD SUPRABHAT PATH NOTBOMA GUWAHATI KAMRUP (M) ASSAM 781038. REP. BY ITS SOLE PROPRIETOR AKTARA KHATUN THAT IS THE PET. NO-2 2: AKTARA KHATUN W/O- RAHUL AMIN AKAND R/O H.NO-44 GROUND FLOOR SUPRABHAT PATH NOTBOMA GUWAHATI KAMRUP (M) ASSAM 781038. VERSUS THE UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY OF GOVT. OF INDIA MINISTRY OF FINANCE Page No.# 20/37 NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. REP. BY THE CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. REP. BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GHY-781001. 5:THE ASSISTANT COMMISSIONER STATE TAX BONHAIGAON-3 DHUBRI ZONE ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2902/2024 MD. MOINUL ALI SON OF MD. KITAB ALI RESIDENT OF H.NO.8 SAHEB TILLA BYE LANE-3 ZOO NARANGI KAMRUP (M) ASSAM Page No.# 21/37 781021 VERSUS UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI- 110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX GUWAHATI-C-5 KAR BHAWAN GUWAHATI ASSAM ASSAM ------------ Advocate for : MR. R S MISHRA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/1845/2024 ANJAYBEE GREEN AND ANR. A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT ORGANIC AGRICULTURE PRODUCES MARKET COMPLEX BIPANAN KHETRA Page No.# 22/37 PUNJABARI ROAD JURIPAR KAMRUP(M) ASSAM 781022. REPRESENTED BY ITS PARTNER SRI NAYANJYOTI BHATTACHARYYA I.E. RESPONDENT NO. 2 2: NAYANJYOTI BHATTACHARYYA SON OF LT. KHAGENDRA NATH BHATTACHARYA RESIDENT OF 4AA RAJNEEL MENSION RUKMINIGAON KHANAPARA DIST- KAMRUP (M) ASSAM 781022 VERSUS UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE GOODS AND SERVICE TAX KAR BHAWAN GUWAHATI ASSAM. 5:THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX Page No.# 23/37 GUWAHATI-C-7 GUWAHATI-C- ASSAM. ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2534/2024 M/S. N K CONSTRUCTION AND ANR. A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT N.H. 37 GOTANAGAR JALUKBARI KAMRUP(M) ASSAM 781014 REPRESENTED BY ITS MANAGING PARTNER SR NIRANJAN SARMA I.E. THE PETITIONER NO. 2. 2: NIRANJAN SARMA SON OF LATE PANCHANAN SARMA RESIDENT OF H.NO. 7 SAMANNAY PATH KHANAPARA GUWAHATI- 781002 KAMRUP(M) ASSAM. VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI- 110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR Page No.# 24/37 NEW DELHI- 110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI- 110001. REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM. 5:THE ASSISTANT COMMISSIONER STATE TAX GUWAHATI-B-7 -- GUWAHATI ZONE-B-- ASSAM. ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3331/2024 M/S NEZONE SNACKS AND ANR. A PARTNERSHIP FIRM HAVING ITS OFFICE AT MISSION CHARIALI KETAKIBARI TEZPUR SONITPUR ASSAM REPRESENTED BY ONE OF ITS PARTNER SRI PRAKASH CHAND BADER. 2: PRAKASH CHAND BADER SON OF LATE MULCHAND BADER Page No.# 25/37 RESIDENT OF MOHIDHAR ROAD TEZPUR DISTRICT- SONITPUR ASSAM. VERSUS THE UNION OF INDIA AND 3 ORS. MINISTRY OF FINANCE REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI. 2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA SECTOR-5 PUSHP VIHAR NEW DELHI- 110017. 3:THE PRINCIPAL COMMISSIONER STATE GST KAR BHAWAN DISPUR GUWAHATI ASSAM. 4:THE DEPUTY COMMISSIONER STATE TAX TEZPUR ZONE TEZPUR UNIT-C1 ASSAM. ------------ Advocate for : MS. M L GOPE Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS. Linked Case : WP(C)/1766/2024 GANESH TAMULI ENGINEERING PRIVATE LIMITED Page No.# 26/37 A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT GNB ROAD SILPUKHURI GUWAHATI KAMRUP METROPOLITAN ASSAM-781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI GANESH TAMULI SON OF LATE NABIN CHANDRA TAMULI. VERSUS THE UNION OF INDIA AND 6 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GHY-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001. 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX GHY-A-7 GHY-A GUWAHATI ZONE- A Page No.# 27/37 ASSAM KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. 7:THE CHAIRPERSON GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. ------------ Advocate for : MR. D SARAF Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS. Linked Case : WP(C)/2170/2024 SRI SUDARSHAN HAZARIKA SON OF SRI PRADIP HAZARIKA RESIDENT OF PRAKASH ENCLAVE FLAT NO. 2A NEAR ASTC WORKSHOP HARABALA PATH KAMRUP (M) ASSAM VERSUS UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI- 110001 Page No.# 28/37 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTORV5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATE GOODS AND SERVICES TAX KAR BHAWAN GUWAHATI ASSAM 5:THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX GUWAHATI-B-10 ZONE-B ASSAM ------------ Advocate for : MR. A K GUPTA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/2843/2024 JPA SNACKS PRIVATE LIMITED DIRECTOR- SUNIL KUMAR AGARWAL REP. BY ITS POWER OF ATTORNEY HOLDER AJANTA MAZUMDER. REGD OFFICE ADDRESS AT VILLAGE EPIP COMPLEX AMINGAON KAMRUP (R) ASSAM PIN-781031 VERSUS Page No.# 29/37 UNION OF INDIA AND 2 ORS THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE HAVING ITS OFFICE AT CENTRAL SECRETARIAT NORTH BLOCK NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110017. 3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI-B1 GUWAHATI-B HAVING ITS OFFICE AT DIRECTORATE OF COMMERCIAL TAXES KAR BHAWAN G.S ROAD DISPUR GUWAHATI-06 KAMRUP (M) ASSAM ------------ Advocate for : MR H BETALA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 2 ORS Linked Case : WP(C)/3286/2024 MS B M PHARMA (INST) A PROPRIETORSHIP FIRM HAVING ITS OFFICE AT 3A KALINDI PLAZA J C DAS ROAD PANBAZAR KAMRUP GUWAHATI-01 ASSAM REP BY ITS PROPRIETOR BHASKAR PRATIM CHOUDHURY 2: BHASKAR PRATIM CHOUDHURY S/O- LATE BHABENDRA DEV CHOUDHURY R/O- H.NO-12 BISHNURAVA PATH DHIRENPARA Page No.# 30/37 GUWAHATI-25 ASSAM VERSUS THE UNION OF INDIA AND 3 ORS MINISTRY OF FINANCE REP BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR NBCC PLAZA SECTOR-5 PUSHP VIHAR NEW DELHI-17 3:THE PRINCIPAL COMMISSIONER SGST ASSAM KAR BHAWAN G.S ROAD DISPUR GUWAHATI-06 4:THE ASSISTANT COMMISSIONER STATE TAX GUWAHATI A 5 ZONE A GUWAHATI ASSAM ------------ Advocate for : MR SUBIR KANTI SAHA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS Linked Case : WP(C)/2542/2024 JAHAR SARMA S/O- SRI DURGA DAS SARMA RESIDENT OF RAM KRISHNA MISSION ROAD P.O. P.S. AND DISTRICT- KARIMGANJ ASSAM 788710 VERSUS Page No.# 31/37 UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA MNISTRY OF FINANCE NEW DELHI- 110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX KARIMGANJ -3 KARIMGANJ SILCHAR ZONE ASSAM ------------ Advocate for : MR. R S MISHRA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/1780/2024 PANIRAM KALITA S/O- GOLAK KALITA R/O- KAMALABARI MAJULI JORHAT-785106 Page No.# 32/37 ASSAM VERSUS THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GHY-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001. 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX JORHAT-6 JORHAT ZONE ASSAM 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017. Page No.# 33/37 7:THE CHAIRPERSON GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001. ------------ Advocate for : MR. D SARAF Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS Linked Case : WP(C)/2849/2024 DEBADIB DAS SON OF LATE PRAMOD CHANDRA DAS REPRESENTING M/S MACROCOSM BUILDERS A REGISTERED PARTNERSHIP FIRM HAVING THEIR PRINCIPLE PLACE OF BUSINESS AT BB ROAD BARPETA TOWN BARPETA- 781301 ASSAM. VERSUS THE UNION OF INDIA AND 8 ORS REP BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI- 110001. 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001. Page No.# 34/37 3:THE ADDITIONAL COMMISSIONER A/E UNIT CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001. 4:THE CENTRAL BOAD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017. 5:THE CHAIRPERSON GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001. 6:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO GOVT OF ASSAM FINANCE (TAXATION) DEPARTMENT GUWAHATI-781006 ASSAM. 7:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RABHA FLYOVER DISPUR GANESHGURI GUWAHATI- 781006. 8:THE ASSISTANT COMMISSIONER OF STATE TAX BARPETA ZONE-B Page No.# 35/37 ASSAM. 9:THE ASSISTANT COMMISSIONER OF STATE TAX APEX GST AUDIT CELL KAR BHAWAN GANESHGURI GUWAHATI-5 ASSAM. ------------ Advocate for : MR. D SARAF Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 8 ORS Linked Case : WP(C)/2844/2024 MANAKSIA COATED METALS AND INDUSTRIES LIMITED DIRECTOR- DEBASIS BANERJEE REP. BY ITS POWER OF ATTORNEY HOLDER AJANTA MAZUMDER. S/O- LATE BHARAT MAZUMDER AGE-40YRS REGD OFFICE ADDRESS AT VILLAGE EPIP COMPLEX AMINGAON KAMRUP (R) ASSAM PIN-781031 VERSUS UNION OF INDIA AND 2 ORS THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE HAVING ITS OFFICE AT CENTRAL SECRETARIAT NORTH BLOCK NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001. Page No.# 36/37 3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI-B1 GUWAHATI-B HAVING ITS OFFICE AT DIRECTORATE OF COMMERCIAL TAXES KAR BHAWAN G.S ROAD DISPUR GUWAHATI-06 KAMRUP (M) ASSAM ------------ Advocate for : MR H BETALA Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 2 ORS Linked Case : WP(C)/3255/2024 SANJIB KAKATY S/O- LATE RAMA KANTA KAKATY R/O-PHUKAN NAGAR P.O P.S AND DIST- SIVASAGAR ASSAM PIN-785640 VERSUS THE UNION OF INDIA REPRESENTED BY BY THE SECRETARY OF GOVERMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-01 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI- 110017. REPRESENTED BY CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD Page No.# 37/37 CONNAUGHT PALACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX SIVASAGAR-4 SIBSAGAR ZONE ASSAM. ------------ Advocate for : RAVI SHANKAR MISHRA Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA BEFORE HONOURABLE MR. JUSTICE KARDAK ETE

Date : 05.03

. 2025

Heard both sides. As agreed to by the learned counsel for the parties, list the matters on 11.03.2025. Interim order, if any, passed earlier shall continue till the next date. List the matters alongwith WP(C) No. 6053/2024 and WP (C) 6524/2024. JUDGE Comparing Assistant

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.