Gauhati High Court
Star Cement Ltd vs Union Of India And 6 Ors on 19 October, 2022
Page No.# 1/39
GAHC010068682019
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2208/2019
STAR CEMENT LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT, 1956 AND HAVING ITS OFFICE SITUATED AT MAYUR
GARDEN, 2ND FLOOR, OPP RAJIV BHAWAN, G S ROAD, GUWAHATI-
781005, ASSAM AND REP. BY MR. SANJIB KUMAR SAHARIA, ASSTT
MANAGER (LEGAL
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE,
DEPTT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY
AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECRETARY
TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
Page No.# 2/39
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
6:ASSTT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI- II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 11000
Advocate for the Petitioner : DR. A SARAF
Advocate for the Respondent : ASSTT.S.G.I.
Linked Case : WP(C)/4355/2020
M/S TIRUPATI DAIRYTECH
A PARTNERSHIP FIRM HAVING ITS OFFICE AT EPIP
AIDC COMPLEX
AMINGAON
KAMRUP- 781031
ASSAM
VERSUS
THE UNION OF INDIA AND 6 ORS
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
Page No.# 3/39
NEW DELHI- 110001
2:SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-01
6:THE ASSTT. COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-01
7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : MS. M L GOPE
Advocate for : SC
CENTRAL EXCISE appearing for THE UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/4591/2020
Page No.# 4/39
M/S KESHARI POLYMER
A PARTNERSHIP FIRM
HAVING ITS OFFICE AT EPIP
AIDC COMPLEX
AMINGAON
KAMRUP- 781031
ASSAM.
VERSUS
THE UNION OF INDIA AND 6 ORS
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
3:JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
4:THE UNDER SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
5:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY- 1.
6:THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
Page No.# 5/39
GHY- 1.
7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
------------
Advocate for : MS. M L GOPE
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/1838/2020
BARAK VALLEY CEMENTS LTD.
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT 202
ROYAL VIEW
B.K. KAKOTI ROAD
ULUBARI
GUWAHATI IN THE DIST. OF KAMRUP (M)
ASSAM AND ITS INDUSTRIAL UNIT AT DEVENDRANAGAR
JHOOM BASTI
BADARPURGHAT
IN THE DIST. OF KARIMGANJ
ASSAM
THE PETITIONER IN THE PRESENT PROCEEDING IST BEING REP. BY SRI
MUKESH AGARWAL
THE CHIEF EXECUTIVE OFFICER OF THE PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2:SECRETARY
TO THE GOVT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110011
Page No.# 6/39
3:JOINT SECRETARY
TO THE GOVT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110011
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDER ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDER ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP.BY ITS CHAIRMAN
MINISTRY OF FINANCE DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/5186/2019
CONTROL PRINT LTD.
A LTD COMPANY HAVING ITS REGD OFFICE AT C-106
HOND SAURASHTRA INDUSTRIAL ESTATE
ANDHERI KURLA ROAD
MAROL NAKA
ANDHERI (EAST)
HUDUMPUR
Page No.# 7/39
MAUZA- CHAYANI
PALSHBARI- 781128
DIST- KAMRUP(R) AND IN THE PRESENT PROCEEDINGS REP. BY MR.
MOHANTY
THE HEAD ACCOUNTS AND AUTHORISED SIGNATORY OF THE
PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
3:JOINT SECY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
4:THE UNDER SECY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GST
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY- 01
6:ASSTT COMMISSIONER
CENTRAL GST
GHY- II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
Page No.# 8/39
GHY- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/5233/2019
ASSAM CARBON PRODUCTS LTD.
A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 HAVING ITS REGD. OFFICE AT BIRKUCHI
NARENGI CHANDRAPUR ROAD
GHY- 26 AND IN THE PRESENT PROCEEDINGS REP. BY SHRI KAILASH
CHAND JOSHI
ADVISOR FINANCE AND ACCOUNTS
OF THE PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
Page No.# 9/39
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-1
6:ASSTT. COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GHY-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-1
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : MR. R DUBEY
Advocate for : SC
CENTRAL EXCISE appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/2761/2019
PDP STEELS LTD.
A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES
ACT
1956 AND HAVING ITS REGISTERED OFFICE AT ESPLANDE MANSION
GOVERNMENT PLACE EAST
KOLKATA- 700069 IN THE STATE OF WEST BENGAL AND ITS FACTORY
SITUATED AT BONDA
NARENGI
ASSAM
REP. BY SRI RAHUL PASARI
ON OF THE DIRECTORS OF THE PETITIONER COMPANY AND RESIDENT OF
4A
Page No.# 10/39
RAINY PARK
KOLKATA..
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
3:JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001.
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001.
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
Page No.# 11/39
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/3601/2019
INDIA CARBON LTD.
A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 HAVING ITS REGD OFFICE AT NOONMATI
GUWAHATI- 20 AND IN THE PRESENT PROCEEDINGS REP. BY SRI
SHYAMAL KUMAR BHATTACHARJYA
THE GENERAL MANAGER (ADMN AND COMMERCIAL) OF THE
PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
Page No.# 12/39
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GUWAHATI-II
DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/4532/2020
M/S KESHARI INDUSTRIES
A PARTNERSHIP FIRM HAVING ITS REGISTRATION OFFICE AT ABHAYAPUR
GAURIPUR
SHILA SUNDARIGHOPA
KAMRUP 781031 ASSAM. REPRESENTED BY ONE OF ITS PARTNERS SRI
PAWAN KUMAR SONI
VERSUS
THE UNION OF INDIA AND 6 ORS
REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI 110001
2:SECRETARY TO THE GOVERNMENT OF INDIA
Page No.# 13/39
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI 110107
3:JOINT SECRETARY TO THE GOVERNMENT OF INDIA.
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI 110107
4:THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI 110001
5:THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI 781001
6:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI 781001
7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI 110001.
------------
Advocate for : MS. M L GOPE
Advocate for : SC
GST appearing for THE UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/2430/2019
ASSAM ENTERPRISE LLP.
A LIMITED LIABILITY PARTNERSHIP FIRM INCORPORATED UNDER THE
PROVISIONS OF THE LIMITED LIABILITY PARTNERSHIP ACT
2008 AND HAVING ITS FACTORY SITUATED AT BIRKUCHI
Page No.# 14/39
BONDANARENGI
GUWAHATI AND REP. BY SRI MISHRILAL RAJAK ONE OF THE PARTNERS
OF THE PARTNERSHIP FIRM AND A R/O- 26 PRINCE AHMED SHAH ROAD
MERLINE RESIDENCY
FLAT-5M
KOLKATA- 23
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND
INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GST
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
6:ASSISTANT COMMISSIONER
CENTRAL GST
GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
Page No.# 15/39
FANCY BAZAR
GUWAHATI- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/3055/2019
CENTURY PLYBOARDS (I) LTD. AND ANR.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE
P-15/1 TARATALA ROAD
KOLKATA-700088 AND CARRYING ON BUSINESS IN THE NAME AND STYLE
OF PURBANCHAL TIMBER INDUSTRIES.
2: PURBANCHAL TIMBER INDUSTRIES
A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD
PALASHBARI
KAMRUP
ASSAM-781128
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110011
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
Page No.# 16/39
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110011
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI- II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/113/2020
GENUS POWER INFRASTRUCTURES LTD. AND ANR.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT G-14
SECTOR 63
NOIDA
U.P. AND ITS INDUSTRIAL UNIT AT SILASINDURIGHOPA
Page No.# 17/39
BRAHMAPUTRA INDUSTRIAL PARK
GOURIPUR
AMINGAON
GUWAHATI
DIST. KAMRUP (R)-781031
2: RAJENDRA KUMAR AGARWAL
R/O DWARKAPURI
JAMANLAL BAJAJ MARG
JAIPUR-RAJASTHAN AND THE MANAGING DIRECTOR AND CEO OF THE
PETITIONER NO. 1 COMPANY
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY
AND PROMOTION
UDYOG BHAWAN
NEW DELHI-100011
3:JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY
AND PROMOTION
UDYOG BHAWAN
NEW DELHI-100011
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
Page No.# 18/39
CENTRAL GOODS AND SERVICE TAX GUWAHATI II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : SC
GST appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/9196/2019
UPPER ASSAM PETROCOKE PVT. LTD.
A PVT. LTD. COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 HAVING ITS REGD. OFFICE AT NO.2
MAKUM PATHEER
P.O. MARGHERITA
TINSUKIA ASSAM-786181
REP. BY ONE SHIR ANKIT SHARMA
ONE OF THE DIRECTORS OF THE COMPANY.
VERSUS
THE UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107.
3:THE JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
Page No.# 19/39
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107.
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
5:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
.
6:THE ASSTT. COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001.
7:THE CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
------------
Advocate for : MR. R DUBEY
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/3606/2019
CARBON RESOURCES PVT. LTD.
A PVT LIMITED COMPANY HAVING ITS REGD OFFICE AT 55B AND ITS
FACTORY AT VILLAGE
KUKURMARI
DHALIGAON
P.O- DHALIGAON
DIST- CHIRANG(BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA
Page No.# 20/39
KUMAR SHARMA
THE DIRECTOR PROJECT OF THE PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
3:JOINT SECRETARY
TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
4:THE UNDER SECRETARY
TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAAR
GUWAHATI- 781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
Page No.# 21/39
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/6756/2019
CALCOM CEMENT INDIA LTD.
(CEMENT GRINDING UNIT) VILL. PIPALPURKHI
P.O. LANKA
DIST. NAGAON
ASSAM- 788931
A COMPANY REGISTERED UNDER THE COMPANIES
ACT
1956 HAVING ITS REGISTERED OFFICE AT 3RD
AND 4TH FLOOR
ANIL PLAZA II
ABC
G.S. ROAD
GUWAHATI-781005
ASSAM
REP. BY SHRI SUNIL AGGARWAL
THE EXECUTIVE DIRECTOR OF THE PETITIONER COMPANY.
VERSUS
UNION OF INDIA AND 7 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
Page No.# 22/39
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
8:THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER II
JEEVAN BHARTI BUILDING
JANAPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.
Linked Case : WP(C)/2573/2020
VISION FOODS AND BEVERAGES
Page No.# 23/39
A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS INDIAN
PARTNERSHIP ACT
1932 HAVING ITS INDUSTRIAL UNIT LOCATED AT EAST BANIPUR
DHEKERI GAON
LAHOAL
DIBRUGARH
ASSAM
AND ITS PRINCIPAL PLACE OF BUSINESS AT 1ST FLOOR
JAIN ENTERPRISE BUILDING
H S ROAD
DIBRUGARH
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI VIVEK NIMODIA
THE AUTHORISED SIGNATORY OF THE FIRM
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
3:JOINT SECRETARY
TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110011
4:THE UNDER SECRETARY
TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CGST
GST BHAWAN
KEDAR ROAD
Page No.# 24/39
FANCY BAZAR
GUWAHATI- 781001
6:ASSTT COMMISSIONER
CGST
GUWAHATI- II DIVISION
GGST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/9203/2019
NEW AGE PETCOCK PVT. LTD.
A PVT. LT. COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 HAVING ITS REGD. OFFICE AT PALASHBARI
NH-31C
P.O. KAJALGAON
DIST. CHIRANG
(BTAD)
ASSAM-783385 REP. BY MR. BIPUL KUMAR DUTTA
ONE OF THE DIRECTORS OF THE PETITIONER COMPANY
VERSUS
THE UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
2:THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
Page No.# 25/39
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107.
3:THE JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107.
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
5:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001.
6:THE ASSTT. COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001.
7:THE CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
------------
Advocate for : MR. R DUBEY
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/4350/2019
ABDOS LAMITUBES PRIVATE LTD.
A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PORVISIONS
OF THE COMPANIES ACT
Page No.# 26/39
1956 AND HAVING ITS OFFICE SITUATED AT PUB BORAGAON
P.O- GARCHUK
GUWAHATI- 781035 AND IN THE PRESENT PROCEEDINGS REP. BY
MR.BIJAY AGARWAL
ONE OF THE DIRECTORS OF THE PETITIONER COMPANY
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2:SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDER ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI- II DIVISION
GST BHAWAN
Page No.# 27/39
KEDER ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE OF CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/3052/2019
CENTURY PLYBOARDS (I) LTD. AND ANR.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE
P-15/1 TARATALA ROAD
KOLKATA-700088 AND CARRYING ON BUSINESS IN THE NAME AND STYLE
OF CENT PLY.
2: CENT PLY
A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD
PALASHBARI
KAMRUP
ASSAM-781128
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110011
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
Page No.# 28/39
UDYOG BHAWAN
NEW DELHI-110011
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI- II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/2590/2020
VISION METALIK COMPANY
A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS INDIAN
PARTNERSHIP ACT 1932 HAVING ITS INDUSTRIAL UNIT LOCATED AT
MOHANBARI HINDU GAON
N.H. 37
MOHANBARI
LAHOAL
DIBRUGARH
ASSAM AND ITS PRINCIPAL PLACE OF BUSINESS AT 1ST FLOOR. JAIN
Page No.# 29/39
ENTERPRISE BUILDING
H.S. ROAD DIBRUGARH
ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SIR
VIVEK NIMODIA
THE AUTHORIZED SIGNATORY OF THE PARTNERSHIP FIRM.
VERSUS
UNION OF INDIA AND 6 ORS.
REPRESENTED BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI 110001
2:SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICE AND PROMOTION
UDYOG BHAWAN
NEW DELHI 110011
3:JOINT SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI 110011
4:THE UNDER SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI 110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI 781001
6:ASSTT. COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI II
DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI 781001
Page No.# 30/39
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT.
OF REVENUE
NORTH BLOCK
NEW DELHI 110001
------------
Advocate for : DR. ASHOK SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Linked Case : WP(C)/6764/2019
ALSTHOM INDUSTRIES LTD.
A COMPANY REGD. UNDER THE COMPANIES ACT
1956 HAVING ITS REGD. OFFICE AT 3RD AND 4TH FLOOR
ANIL PLAZA II
ABC
G.S. ROAD
GUWAHATI-781005 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY
SRI SUNIL AGGARWAL
ONE OF THE DIRECTORS OF THE PETITIONER COMPANY.
VERSUS
UNION OF INDIA AND 7 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
Page No.# 31/39
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
8:THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER II
JEEVAN BHARTI BUILDING
JANAPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001
------------
Advocate for : DR. ASHOK SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.
Linked Case : WP(C)/6759/2019
CALCOM CEMENT INDIA LTD.
(CEMENT GRINDING UNIT) VILL. PIPALPURKHI
P.O. LANKA
DIST. NAGAON
ASSAM- 788931
A COMPANY REGISTERED UNDER THE COMPANIES
Page No.# 32/39
ACT
1956 HAVING ITS REGISTERED OFFICE AT 3RD
AND 4TH FLOOR
ANIL PLAZA II
ABC
G.S. ROAD
GUWAHATI-781005
ASSAM
REP. BY SHRI SUNIL AGGARWAL
THE EXECUTIVE DIRECTOR OF THE PETITIONER COMPANY.
VERSUS
UNION OF INDIA AND 7 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
3:JOINT SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI-110107
4:THE UNDER SECRETARY
TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
6:ASSISTANT COMMISSIONER
Page No.# 33/39
CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-781001
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI-110001
8:THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER II
JEEVAN BHARTI BUILDING
JANAPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001
------------
Advocate for : DR. ASHOK SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.
Linked Case : WP(C)/2558/2020
SHREE SHYAM COMMERCIAL CO.
A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS REGD OFFICE AT JAIL ROAD
FANCY BAZAR
GUWAHATI- 781001 AND ITS FACTORY SITUATED AT NATIONAL BOARD
COMPLEX
NEAR PANIKHAITY CIRCLE OFFICE
PANIKHAITY
GUWAHATI- 781026 IN THE DISTRICT OF KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI VIVEK NIMODIA
THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
Page No.# 34/39
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
6:ASSISTANT COMMISSIONER
CGST
GUWAHATI- II DIVISION
SETHI TRUST BUILDING
4TH FLOOR
GS ROAD
BHANGAGARH
GUWAHATI- 781005
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Page No.# 35/39
Linked Case : WP(C)/2582/2020
SHREE SHYAM UDYOG
A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS REGD OFFICE AT JAIL ROAD
FANCY BAZAR
GUWAHATI- 781001 AND ITS FACTORY SITUATED AT NATIONAL BOARD
COMPLEX
NEAR PANIKHAITY
GUWAHATI- 781026 IN THE DIST OF KAMRUP ASSAM AND IN THE
PRESENT PROCEEDINGS REP. BY VIVEK NIMODIA
THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM
VERSUS
UNION OF INDIA AND 6 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND
PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
3:JOINT SECRETARY
TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
DEPTT OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107
4:THE UNDER SECRETARY
TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
5:COMMISSIONER
CENTRAL GST
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
Page No.# 36/39
GUWAHATI- 781001
6:ASSTT COMMISSIONER
CGST
GUWAHATI- II DIVISION
SETHI TRUST BUILDING
4TH FLOOR
GS ROAD
BHANGAGARH
GUWAHATI- 781005
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS
Linked Case : WP(C)/2757/2019
ASSAM ROOFING LTD.
A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES
ACT
1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY SITUATED AT
BONDA
NARENGI
ASSAM REPRESENTED BY SRI BHAGIRATH PASARI
THE MANAGING DIRECTOR OF THE PETITIONER COMPANY AND
RESIDENT OF 4A
RAINY PARK
KOLKATA.
VERSUS
UNION OF INDIA AND 6 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
2:SECRETARY TO THE GOVT. OF INDIA
Page No.# 37/39
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
3:JOINT SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPTT. OF INDUSTRIAL POLICY AND PROMOTION
UDYOG BHAWAN
NEW DELHI- 110107.
4:THE UNDER SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
5:COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001.
6:ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GUWAHATI-II DIVISION
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001.
7:CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS CHAIRMAN
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001.
------------
Advocate for : DR. A SARAF
Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.
Page No.# 38/39
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
Date : 19.10.2022
Heard Mr. S. J. Saikia, learned counsel appearing on behalf of Dr. A. Saraf,
learned senior counsel for the petitioner. Also heard Mr. S. C. Keyal, learned
standing counsel for the GST.
These bunch of writ petitions were heard and were reserved for
Judgment. In the meantime, the Apex Court vide Judgment and Order dated
17.10.2022 rendered in M/s Hero Motorcorp Limited -vs- Union of India and
Ors. has dealt with and decided the issues raised in the these writ petitions in
respect of appeals arising out of Judgments of the Delhi High Court and the
Sikkim High Court. It prima facie appears that in view of the law laid down by
the Apex Court in M/s Hero Motorcorp Limited (supra) nothing further is
required to be decided in these matters. As such, the matters are listed today to
enable the learned counsels for the parties to apprise the Court on any other
aspect which they may feel, is still required to be decided by this Court.
Mr. Keyal, learned standing counsel appearing for the GST submits that
the Judgment of the Apex Court rendered in M/s Hero Motorcorp Limited
(supra) squarely covers all the issues raised in these bunch of writ petitions and
nothing further is left to be decided. However, Mr. Saikia, learned counsel
appearing on behalf of Dr. A. Saraf, learned senior counsel who represents the
writ petitioners prays for a short date to apprise this Court as to whether the
Judgment of the Apex Court covers all the issues raised in these bunch of writ
petitions.
Considering the prayer made and which is not objected to by Mr. S. C.
Page No.# 39/39
Keyal, learned standing counsel for the GST, list this matter again on Friday i.e.
21.10.2022 for orders.
JUDGE
Comparing Assistant
