Sri Rituraj Brahma vs Union Of India And 4 Ors
2025 Latest Caselaw 2102 Gua

Gauhati High Court

Sri Rituraj Brahma vs Union Of India And 4 Ors on 20 January, 2025

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GAHC010186132023




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

                        Case No. : WP(C)/4900/2023

         SRI RITURAJ BRAHMA
         SON OF LATE JANARDHAN BRAHMA RESIDENT OF SOUTH KAJALGAON
         SIMLAGURI CHIRANG, ASSAM, PIN- 783381



         VERSUS

         UNION OF INDIA AND 4 ORS
         REPRESENTED BY THE MINISTRY OF FINANCE, DEPARTMENT OF
         REVENUE, NEW DELHI

         2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE
         TAX
          GST BHAWAN KEDAR ROAD GUWAHATI

         3:THE ADDITIONAL COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
          GST
          BHAWAN
          KEDAR ROAD
          GUWAHATI- 781001
         ASSAM

         4:THE JOINT COMMISSIONER
          CGST AND CENTRAL EXCISE
          GST
          BHAWAN
          KEDAR ROAD
          GUWAHATI- 781001
         ASSAM

         5:THE COMMISSIONER (APPEALS)
          CGST AND CENTRAL EXCISE AND CUSTOM
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             GST
             BHAWAN
             KEDAR ROAD
             GUWAHATI- 781001
             ASSA

Advocate for the Petitioner   : MR. R S MISHRA, MR. A K GUPTA,MS M NIROLA,MS B
SARMA

Advocate for the Respondent : DY.S.G.I., MR H GUPTA,SC, GST


                                  BEFORE
                 HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

                                         ORDER

Date : 20.01.2025

Heard Mr. R. S. Mishra, learned Counsel for the petitioner and Mr. S. C. Keyal, learned Standing Counsel GST, appearing for the respondents.

Mr. Mishra, learned Counsel for the petitioner, has placed on record a decision of the Hon'ble Supreme Court in the Case of Shabina Abraham and Ors. v. Collector of Central Excise and Customs, reported in AIR 2015 SC (Supp) 2330, in support of his submissions, Mr. Keyal, learned Standing Counsel GST, submits that he be granted 2 (two) days time to peruse the said judgment and make his submissions in the matter.

Prayer is accepted.

Registry is directed to list this matter again on 23.01.2025.

Interim order passed earlier to continue till the next date of listing.

JUDGE Comparing Assistant