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Principal Commissioner, CGST And Central Excise (Commissionerate), Guwahati And 2 Ors vs. Pepsico INDIA Holdings PVT. LTD. And Anr

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I.A.(Civil)/1091/2026HC GauhatiGSTCNR GAHC01006421202622 September 2026Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY3 pages
AI SummaryPartly Allowed

Facts

The Principal Commissioner, CGST and Central Excise, Guwahati, and two other authorities (the appellants) filed an Interlocutory Application seeking condonation of a 3-day delay in filing an appeal. This appeal is against a judgment and order dated September 19, 2025, passed by the learned Single Judge in WP(C) No. 6960/2023. The respondents in this application are Pepsico India Holdings Pvt. Ltd. and the Union of India. The application was heard by the Gauhati High Court.

Held

The Court held that the averments made in the Interlocutory Application provided sufficient grounds for condoning the 3-day delay in preferring the connected appeal. The Court was satisfied that good grounds were assigned by the applicants/appellants for the delay. Consequently, the delay was condoned. The Court directed the Registry to process the connected appeal and list it for hearing on November 27, 2026, if found defect-free.

Key Issues

The primary issue before the Court was whether the delay of 3 days in preferring the connected appeal against the judgment and order dated September 19, 2025, passed by the learned Single Judge in WP(C) No. 6960/2023 should be condoned. The appellants argued that they had assigned good grounds for the delay. The judgment does not record any specific arguments from the respondents on this issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/3 GAHC010064212026 2026:GAU- AS:14054-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1091/2026 PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE (COMMISSIONERATE), GUWAHATI AND 2 ORS GST BHAWAN, KEDAR ROAD, MACHKHOWA, GUWAHATI- 781001, ASSAM. 2: THE ADDITIONAL COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER GST AND EXCISE GST BHAWAN KEDAR ROAD MACHKOWA GUWAHATI-781001 ASSAM 3: THE SUPERINTENDENT RANGE 1 F GOODS AND SERVICE TAX GUWAHATI DIVISION-1 ROOM NO. 215 GST BHAWAN KEDAR ROAD MACHKOWA GUWAHATI-781001 ASSA VERSUS PEPSICO INDIA HOLDINGS PVT. LTD. AND ANR HAVING ITS OFFICE AT PLOT NO 1D, 1E, TIRUPATI AND ASSOCIATES P LTD., BRAHMAPUTRA INDUSTRIAL PARK, GOURIPUR, VILL.- SILA, MOUZA- SILASINDURI, KAMRUP, ASSAM- 781101, REPRESENTED BY THEIR AUTHORISED SIGNATORY MR. CHITWAN PRABHAKAR 2:THE UNION OF INDIA Page No.# 2/3 REPRESENTED BY THE SECRETARY MINISTRY OF COMMERCE AND INDUSTRY GOVERNMENT OF INDIA HAVING OFFICE AT UDYOG BHAWAN NEW DELHI-11010 Advocate for the Petitioner : MR. S C KEYAL (SR. SC, CBIC CGST), KAUSHIK JAIN Advocate for the Respondent : , BEFORE HONOURABLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY

ORDER

23-09-2026 (Arun Dev Choudhury, J)

1.

We have heard Mr. S.C. Keyal, learned Senior counsel assisted by Ms. N. Kakati, learned counsel for the applicants/appellants.

2.

The present Interlocutory Application has been filed by the applicants/appellants seeking condonation of the delay of 3 days in preferring the connected Appeal against the judgment and order dated 19.09.2025 passed by the learned Single Judge in WP(C) No. 6960/2023. 3. Perused the averments made in the application.

4.

After going through the averments made in the application, we are satisfied that good grounds have been assigned by the applicants/appellants for condoning the delay of 3 days in preferring the connected appeal.

5.

We, therefore, condone the delay.

6.

The Interlocutory Application stands disposed of.

Page No.# 3/3

7.

Registry to process the connected appeal and, if the same is found defect free, list it on 27.11.2026 under the appropriate heading.

JUDGE CHIEF JUSTICE 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.