Commissioner Of CGST And Central Excise, Dibrugarh vs. M/S Oil INDIA Limited
Held
The Court has disposed of both interlocutory applications (I.A.(Civil)/439/2026 and I.A.(Civil)/1071/2026). This decision is stated to be 'in view of the order passed today (27.08.2026) in C. Ex. App 1/2026 and C. Ex. App. 4/2026'. No specific findings on any legal issues, reasoning, or ratio decidendi are provided in this excerpt. The operative directions are limited to the disposal of the interlocutory applications. Any issues expressly left undecided are not recorded.
Facts
The provided text contains orders in two interlocutory applications (I.A.(Civil)/439/2026 and I.A.(Civil)/1071/2026) linked to two main appeals (C. Ex. App. 1/2026 and C. Ex. App. 4/2026). The petitioner in these matters is the Commissioner of CGST and Central Excise, Dibrugarh, and the respondents are M/s Oil India Limited and M/s Oil and Natural Gas Commission Limited. The specific tax periods, the exact nature of the order or action under challenge, the authority that passed it, the amount in dispute, and a detailed procedural history are not recorded in this excerpt. The order simply states that the interlocutory applications are disposed of in view of an order passed on the same date in the connected appeals.
Key Issues
The provided text does not contain sufficient information to identify the specific legal questions the Court had to decide, nor does it record the arguments presented by either the petitioner (Commissioner of CGST and Central Excise) or the respondents (M/s Oil India Limited and M/s Oil and Natural Gas Commission Limited). Consequently, any reliance on specific statutory provisions, circulars, or precedents by either party cannot be determined from this excerpt.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010218942025
2026:GAU-AS:12412-DB
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/439/2026 in C. Ex. App. 1/2026 with I.A.(Civil) 1071/2026 in C. Ex. App. 4/2026 COMMISSIONER OF CGST AND CENTRAL EXCISE DIBRUGARH MILAN NAGAR LANE F SETHI TRUST BUILDING 5TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI- 781005. VERSUS M/S OIL INDIA LIMITED P.O.- DULIAJAN DIST- DIBRUGARH ASSAM - 786602 ------------ Advocate for : MR. S C KEYAL (SR. SC CBIC CGST) Advocate for : appearing for M/S OIL INDIA LIMITED Linked Case : I.A.(Civil)/1071/2026 COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE F SETHI TRUST BUILDING 5TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005
Page No.# 2/2 VERSUS M/S OIL AND NATURAL GAS COMMISSION LIMITED SALES ACCOUNTS SECTION FINANCE DEPARTMENT ONGC COLONY DIST- SIVASAGAR ASSAM- 785640 ------------ Advocate for : MR. S C KEYAL (SR. SC CBIC CGST) Advocate for : appearing for M/S OIL AND NATURAL GAS COMMISSION LIMITED
BEFORE HONO
The judgment continues below.
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