M/S High Tech Ecogreen Contractors Llp vs The Joint Director And 2 Ors
2025 Latest Caselaw 3149 Gua

Gauhati High Court

M/S High Tech Ecogreen Contractors Llp vs The Joint Director And 2 Ors on 13 February, 2025

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GAHC010183742024




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                          THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                             Case No. : WP(C)/4787/2024

            M/S HIGH TECH ECOGREEN CONTRACTORS LLP
            (FORMERLY M/S HITECH CONSTRUCTION), A LIMITED LIABILITY
            PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT J.P.
            AGARWALA ROAD, GAURIPUR, DHUBRI-783331 AND IN THE PRESENT
            PROCEEDINGS IS BEING REPRESENTED BY ITS PARTNER MR. SUBHASH
            KUMAR JAIN.

            VERSUS

            1.THE JOINT DIRECTOR AND 2 ORS.
            DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELIGENCE
            (DGGI), GUWAHATI ZONAL UNIT, H/NO. 4, RAJGARH BYE LANE NO. 2,
            CHANDMARI, P.O. SILPUKHURI, GUWAHATI, ASSAM, PIN- 781003.

            2:THE ADDITIONAL COMMISSIONER
             CGST AND CENTRAL EXCISE
             GUWAHATI GST BHAWAN
             KEDAR ROAD MACHKHOWA GUWAHATI-781001.

            3:THE COMMISSIONER (APPEALS)
             CGST AND CENTRAL EXCISE AND CUSTOMS
             GUWAHATI 3RD FLOOR GST BHAWAN KEDAR ROAD
             MACHKHOWA GUWAHATI-781001

For the Petitioner         : Mr. V. Shraff, Advocate.
                             Ms. B. Podder, Advocate.
For the Respondent(s)     : Mr. S.C. Keyal, Standing Counsel, CGST.

Ms. N. Kakati, Advocate.

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- BEFORE -

HON'BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON'BLE MR. JUSTICE N. UNNI KRISHNAN NAIR

13.02.2025 (Vijay Bishnoi, CJ)

Arguments heard.

Judgment reserved.

JUDGE CHIEF JUSTICE

Comparing Assistant