Ganesh Tamuli Engineering Private ... vs The Union Of India And 6 Ors
2025 Latest Caselaw 2232 Gua

Gauhati High Court

Ganesh Tamuli Engineering Private ... vs The Union Of India And 6 Ors on 23 January, 2025

Author: Manish Choudhury

Bench: Manish Choudhury

                                                             Page No.# 1/45

GAHC010065372024




                                                       undefined

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

                         Case No. : WP(C)/1763/2024

         GANESH TAMULI ENGINEERING PRIVATE LIMITED
         A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT
         GNB ROAD, SILPUKHURI, GUWAHATI, KAMRUP METROPOLITAN, ASSAM-
         781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI
         GANESH TAMULI, SON OF LATE NABIN CHANDRA TAMULI.



         VERSUS

         THE UNION OF INDIA AND 6 ORS.
         REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
         MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK,
         NEW DELHI-110001.

         2:THE STATE OF ASSAM
          REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
         GOVERNMENT OF ASSAM
          FINANCE (TAXATION) DEPARTMENT
          DISPUR
          GHY-781006
         ASSAM

         3:THE PRINCIPAL COMMISSIONER

          CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
          GST BHAWAN
          KEDAR ROAD
          GUWAHATI-781001.

         4:THE COMMISSIONER OF TAXES

          STATE GOODS AND SERVICE TAX
          KAR BHAWAN
                                                                             Page No.# 2/45

            BISHNU PRASAD RAVA FLYOVER
            DISPUR
            GANESHGURI
            GHY-781006.

            5:THE ASSISTANT COMMISSIONER OF STATE TAX

             GHY-A-7
             GHY-A
             GUWAHATI ZONE- A
             ASSAM KAR BHAWAN
             BISHNU PRASAD RAVA FLYOVER
             DISPUR
             GANESHGURI
             GHY-781006.

            6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
             1ST FLOOR
            TOWER NBCC PLAZA
             1
             SECTOR-5
             PUSHP VIHAR
             NEW DELHI-110017.

            7:THE CHAIRPERSON

             GOODS AND SERVICE TAX COUNCIL
             5TH FLOOR
             TOWER-II
             JEEVAN BHARTI BUILDING
             JANPATH ROAD
             CONNAUGHT PLACE
             NEW DELHI-110001

Advocate for the Petitioner   : MR. D SARAF, MR. S S GUPTA,MR. B PEGU

Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST




             Linked Case : WP(C)/1937/2024

            M/S Associated Iron And Steel Co
            A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT
            OPPOSITE OF RCN
                                                         Page No.# 3/45

A. T. ROAD
NEAR RLY. GATE NO.3
KAMRUP (M)
ASSAM-781001. REPRESENTED BY ITS MANAGING PARTNERS SRI
RAJENDRA KUMAR SHARMA I.E.
THE PETITIONER NO.2.

2: Sri Rajendra Kumar Sharma
S/O- LATE DURGA LAL SHARMA
 RESIDENT OF NEAR RLY. GATE NO.5 A.T. ROAD
 KAMRUP(M)
ASSAM-781009
VERSUS

UNION OF INDIA
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI-110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX
KAR BHAWAN GUWAHATI
ASSAM

5:THE DEPUTY COMMISSIONER
STATE GOODS AND SERVICES TAX

GUWAHATI-B-99
GUWAHATI ZONE-B
ASSAM
------------
Advocate for : RAVI SHANKAR MISHRA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA
                                                       Page No.# 4/45


Linked Case : WP(C)/2770/2024

M/S NORTH EAST ENTERPRISE AND TRADING CO AND ANR
A PROPRIETORSHIP CONCERN HAVING ITS REGD. OFFICE AT H.NO-25
GROUND FLOOR
DISHANT PALACE
BASISTHAPUR BYE LANE NO-2
WIRELESS DISPUR.
REP. BY ITS SOLE PROPRIETOR CHIRANJOY HAZARIKA
THAT IS THE PET. NO-2


VERSUS

UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY OF GOVT. OF INDIA
MINISTRY OF FINANCE
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017. REP. BY THE CHAIRMAN


 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARTI BUILDING
 JANPATH ROAD
 CONNAUGHT PLACE
 NEW DELHI-110001. REP. BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER

STATE TAX
KAR BHAWAN
G.S ROAD
KAMRUP (M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
                                                                   Page No.# 5/45

STATE TAX
KAR BHAWAN
KAMRUP (M)
GUWAHATI-D5
GUWAHATI-C
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/3031/2024

SANJIB SINGH
SON OF LATE MAJELAL SINGH

RESIDENT OF COLLEGE ROAD

P.O. AND P.S.- DEMOW

DISTRICT- SIVASAGAR
ASSAM

785662.


VERSUS

THE UNION OF INDIA AND 4 ORS.
REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA

MINISTRY OF FINANCE
NEW DELHI-110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI- 110017
 REPRESENTED BY CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
                                                                 Page No.# 6/45

CONNAUGHT PALACE
NEW DELHI-110001
REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)

GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE TAX
SIBSAGAR-5
SIBSAGAR- ZONE

ASSAM.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/3285/2024

SAURAV JYOTI BARUAH
SON OF LATE KULED BARUAH

RESIDENT OF OLD AMULAPATTY
WARD NO. 11

P.O.
 P.S. AND DISTRICT- SIVASAGAR

ASSAM
PIN- 785640.


VERSUS

THE UNION OF INDIA AND 4 ORS.
REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA

MINISTRY OF FINANCE

NEW DELHI- 110001.
                                                                 Page No.# 7/45


2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1

SECTOR 5
PUSHP VIHAR
NEW DELHI- 110017

REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARTI BUILDING

JANPATH ROAD
 CONNAUGHT PALACE

NEW DELHI- 110001

REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)

GUWAHATI
ASSAM.

5:THE ASSISTANT COMMISSIONER
STATE TAX
SIBSAGAR-4
SIBSAGAR
ZONE
ASSAM.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/1936/2024

NIZAMUDDIN AHMED
S/O- LATE DARAZUDDIN AHMED
                                                                    Page No.# 8/45

R/O- WARD NO. 2 MANGALDAI
P.O.
P.S. AND DIST. DARRANG
ASSAM


VERSUS

UNION OF INDIA AND 4 ORS.
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI-110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001
 REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE GOODS AND SERVICES TAX
KAR BHAWAN
GHY
ASSAM

5:THE ASSISTANT COMMISSIONER

STATE GOODS AND SERVICES TAX
MANGALDOI
GUWAHATI- ZONE
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/2919/2024
                                                      Page No.# 9/45


MAHESH KUMAR AGARWALLA
SON OF PRABHU AGARWALLA
AS SELF AND DIRECTOR OF PRABHU AGARWALLA CONSTRUCTION PVT
LTD
HAVING THEIR BUSINESS AT 8TH FLOOR
SETHI TRUST BUILDING
G.S.ROAD
BHANGAGARH
GUWAHATI- 781005
KAMRUP METRO
ASSAM
PHONE- 9864208079


VERSUS

THE UNION OF INDIA AND 5 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001

2:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
 FINANCE (TAXATION) DEPARTMENT
 DISPUR
 GUWAHATI- 781006
ASSAM

3:THE COMMISSIONER OF TAXES
STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GUWAHATI- 781006

4:THE ASSISTANT COMMISSIONER OF STATE TAX
GUWAHATI D-4
GUWAHATI-D
GUWAHATI-C
ASSAM- 781006

 5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
                                                                Page No.# 10/45

TOWER NBCC PLAZA
1
SECTOR-5
PUSHPVIHAR
NEW DELHI- 110017

6:THE CHAIRPERSON
GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI- 110001
------------
Advocate for : MR. D SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 5 ORS



Linked Case : WP(C)/2173/2024

M/S ASSAM STEEL COMPANY
A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT
GROUND FLOOR
OPPOSITE OF RAJASHTHAN CHATRA NIWAS
A.T. ROAD
NEAR RLY. GATE NO.5
KAMRUP (M) GUWAHATI
ASSAM PIN- 781001. REPRESENTED BY ITS MANAGING PARTNER SRI
RAJENDRA KUMAR SHARMA I.E THE PETITIONER NO-2

2: RAJENDRA KUMAR SHARMA
RESIDENT OF NEAR RLY. GATE NO.5 A.T. ROAD
 KAMRUP (M)
ASSAM-781009
VERSUS

UNION OF INDIA
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI-110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN
                                                         Page No.# 11/45


 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER
STATE GOODS AND SERVICES TAX
KAR BHAWAN
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX
GUWAHATI-B-8
ZONE -B
ASSAM
------------
Advocate for : RAVI SHANKAR MISHRA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA



Linked Case : WP(C)/2281/2024

NORTH EAST ENGINEERING AND CONTRUCTION AND ANR
A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT GOVT.
PRESS ROAD
BAMUNIMAIDAN
KAMRUP (M)
ASSAM
PIN-781021. REPRESENTED BY ITS SOLE PROPRIETOR SRI AMAR BARUAH
THE PETITIONER NO. 2

2: AMAR BARUAH
S/O LATE GOBINDA BARUAH
 R/O H.NO. 88
 OPPOSITE SUKRESWAR PARK GHAT
 M.G. ROAD
 PANBAZAR
 GUWAHATI-781001
 KAMRUP (M)
ASSAM
VERSUS
                                                                   Page No.# 12/45

UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH RAOD
 CONNAUGHT PALACE
 NEW DELHI-110001
 REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GST BHAWAN
KEDAR ROAD
KAMRUP (M)
ASSAM
781001

5:THE ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI-II DIVISION
GUWAHATI
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2769/2024

M/S FREE RIDE MOTORS AND ANR
A PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT KAMALABARI ROAD
BORAGADHOI GAON
DULIAJAN
DIBRUGARH
ASSAM
                                                     Page No.# 13/45

PIN- 786602.
REP. BY ITS MANAGING PARTNER ASHIFUDDIN AHMED

THAT IS THE PETITIONER NO-2

2: ASHIFUDDIN AHMED

S/O- LATE ALI SAHID

R/O- GRAHAM BAZAR
NEAR MASJID ROAD

P.O. P.S AND DIST-DIBRUGARH
ASSAM
 VERSUS

UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY OF GOVT. OF INDIA
MINISTRY OF FINANCE
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017. REP. BY THE CHAIRMAN


 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARTI BUILDING
 JANPATH ROAD
 CONNAUGHT PLACE
 NEW DELHI-110001. REP. BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER

STATE TAX
KAR BHAWAN
G.S ROAD
KAMRUP (M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
                                                                   Page No.# 14/45

STATE TAX
DIBRUGARH-1. DIBRUGARH-SIBSAGAR-ZONE
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2766/2024

M/S OVERDRIVE MOTORS AND ANR
A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT A.T.
ROAD
NALIAPOOL
PO.
P.S. AND DIST- DIBRUGARH
ASSAM
REPRESENTED BY ITS SOLE PROPRIETOR SHRI ASHIFUDDIN AHMED I.E.
THE PETITIONER NO. 2.

2: ASHIFUDDIN AHMED
S/O- LATE ALI SAHID
 R/O- GRAHAM BAZAR
 NEAR MASJID ROAD
 P.O.
 P.S. AND DIST. DIBRUGARH
ASSAM
VERSUS

UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
                                                                   Page No.# 15/45

CONNAUGHT PALACE
NEW DELHI-110001
REP. BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE TAX
DIBRUGAR-4
DIBRUGARH-SIBSAGAR-ZONE
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/1766/2024

GANESH TAMULI ENGINEERING PRIVATE LIMITED
A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT
GNB ROAD
SILPUKHURI
GUWAHATI
KAMRUP METROPOLITAN
ASSAM-781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI
GANESH TAMULI
SON OF LATE NABIN CHANDRA TAMULI.


VERSUS

THE UNION OF INDIA AND 6 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110001.

2:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
                                                      Page No.# 16/45

FINANCE (TAXATION) DEPARTMENT
DISPUR
GHY-781006
ASSAM

3:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001.

4:THE COMMISSIONER OF TAXES

STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GHY-781006.

5:THE ASSISTANT COMMISSIONER OF STATE TAX

GHY-A-7
GHY-A
GUWAHATI ZONE- A
ASSAM KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GHY-781006.

 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017.

7:THE CHAIRPERSON

GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
                                                                Page No.# 17/45

NEW DELHI-110001.
------------
Advocate for : MR. D SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.



Linked Case : WP(C)/2889/2024

SRI BISWAJIT BORAH
SON OF SRI GUNJA NATH BORAH
RESIDENT OF LAHING NOISHIPORIA GAON
LAHING GAON
P.S. TEOK
DISTRICT- JORHAT
ASSAM
785635


VERSUS

UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI- 110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER STATE TAX
                                                                   Page No.# 18/45

SIBSAGAR-4
SIBSAGAR-ZONE
ASSAM
------------
Advocate for : MR. R S MISHRA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/3358/2024

M/S NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED
A COMPANY HAVING ITS OFFICE AT PATTA NO. 422
DAG NO. 1117 AND 1118
5TH FLOOR
F FORT COMPLEX
KACHARI BASTI ROAD
GUWAHATI
KAMRUP(M)
ASSAM-781007
REP. BY ITS CHIEF FINANCIAL OFFICER/WHOLE TIME DIRECTOR
SHRI KAMBHAMPATI
SAMBASHIVA SASTRY
SON OF KVSR KRISHNA SASTRY
R/O- NAVADWEEPA NEAR CYBER TOWER
P/O- MADHAPUR
P.S. MADHAPUR
K.V. RANGAREDDY
DIST. HYDERABAD
TELANGANA.


VERSUS

THE UNION OF INDIA AND 4 ORS.
REP. BY THE SECRETARY
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI-110001.

2:THE STATE OF ASSAM
REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT. OF ASSAM
 BLOCK-C
 3RD FLOOR
 JANATA BHAWAN
 DISPUR
 GHY-781006.
                                                                Page No.# 19/45

3:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING NEW DELHI
REPRESENTED BY ITS COMMISSIONER.

4:THE DEPUTY COMMISSIONER OF STATE TAX
GUWAHATI-C-1
GUWAHATI-C
KAR BHAWAN
G.S. ROAD
DISPUR
GHY-781006.

5:THE ASSISTANT COMMISSIONER OF STATE TAX
GUWAHATI-C-1
GUWAHATI-C
KAR BHAWAN
G.S. ROAD
DISPUR
GHY-781006.
------------
Advocate for : MR A NATH
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/2295/2024

NORTH EAST ENGINEERING AND CONSTRUCTION AND ANR
A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT GOVT.
PRESS ROAD
BAMUNIMAIDAN
KAMRUP(M)
ASSAM
PIN- 781021
REPRESENTED BY ITS SOLE PROPRIETOR SRI AMAR BARUAH
THE PETITIONER NO. 2.

2: AMAR BARUAH
S/O- LATE GOBINDA BARUAH
 R/O- H/NO. 88
 OPPOSITE SUKRESWAR PARK GHAT
 M G ROAD
 PANBAZAR
 GUWAHATI-781001
 KAMRUP(M)
ASSAM
VERSUS
                                                                    Page No.# 20/45

UNION OF INDIA AND 4 ORS.
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001
 REP. BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICES TAX
GST BHAWAN
KEDAR ROAD
KAMRUP(M)
ASSAM-781001.

5:THE ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI-II DIVISION
GUWAHATI.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/2245/2024

MANOJ PATNI
SON OF LATE CHANDANMAL PATNI

AS SELF AND PROPRIETOR OF M/S SANMATI TRADERS

HAVING THEIR BUSINESS AT IMPHAL WEST MANIPUR AS WELL AS HOUSE
                                                    Page No.# 21/45

NO. 12
GROUND FLOOR
KALPATRU PATH
RUKMINI NAGAR BEHIND GNRC HOSPITAL
KAMRUP METROPOLITAN
GUWAHATI- 781006.


VERSUS

THE UNION OF INDIA AND 6 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

NORTH BLOCK
NEW DELHI- 110001.

2:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM

FINANCE (TAXATION) DEPARTMENT

DISPUR
GUWAHATI- 781006.

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

4:THE COMMISSIONER OF TAXES
STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GUWAHATI- 781006.

5:THE ASSISTANT COMMISSIONER OF STATE TAX

GUWAHATI-D-10- GUWAHATI-D

GUWAHATI
                                                                Page No.# 22/45

ASSAM.

 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI- 110017.

 7:THE CHAIRPERSON
 GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARTI BUILDING
 JANPATH ROAD
 CONNAUGHT PLACE
 NEW DELHI- 110001.
 ------------
Advocate for : MR. DEVENDR SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS



Linked Case : WP(C)/3453/2024

TONMOY GOHAIN
SON OF SRI THANURAM GOHAIN

RESIDENT OF SHAHID BINU DAS PATH

WARD NO. 10
P.O.- PHUKAN NAGAR

SIVASAGAR
ASSAM
785640.


VERSUS

UNION OF INDIA AND 4 ORS.
REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA

MINISTRY OF FINANCE

NEW DELHI-110001.
                                                                    Page No.# 23/45

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC

PLAZA-1
SECTOR 5
PUSHP VIHAR

NEW DELHI- 110017.
REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING

JANPATH ROAD
 CONNAUGHT PALACE

NEW DELHI- 110001.
REPRESENTED BY ITS CHAIRPERSON.

 4:THE COMMISSIONER
 CENTRAL GOODS AND SERVICES TAX
P.O.- C.R. BUILDING
 MILAN NAGAR

DIBRUGARH
ASSAM.

5:THE SUPERINTENDENT
CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE
SIVASAGAR RANGE
SIVASAGAR

ASSAM.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/2768/2024

THUNU DEVI
W/O- SRI AJIT CH. BORTHAKUR
R/O- JOYSAGAR KARENG ROAD
P.O.
P.S. AND DIST. SIVASAGAR
                                                                   Page No.# 24/45

ASSAM-785640.


VERSUS

UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001
 REP. BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE TAX
SIBSAGAR-4
SIBSAGAR ZONE
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2767/2024
                                                      Page No.# 25/45

M/S EIR CONSTRUCTION AND ANR
A PROPRIETORSHIP CONCERN HAVING ITS REGD. OFFICE AT H.NO-44
HATIGAON SIJUBARI ROAD
SUPRABHAT PATH NOTBOMA
GUWAHATI
KAMRUP (M)
ASSAM
781038.
REP. BY ITS SOLE PROPRIETOR AKTARA KHATUN
THAT IS THE PET. NO-2

2: AKTARA KHATUN

W/O- RAHUL AMIN AKAND

R/O H.NO-44
GROUND FLOOR

SUPRABHAT PATH NOTBOMA
GUWAHATI
KAMRUP (M)
ASSAM
781038.
VERSUS

THE UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY OF GOVT. OF INDIA
MINISTRY OF FINANCE
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017.
REP. BY THE CHAIRMAN


 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARTI BUILDING
 JANPATH ROAD
 CONNAUGHT PLACE
 NEW DELHI-110001.
REP. BY ITS CHAIRPERSON
                                                                Page No.# 26/45


4:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GHY-781001.

5:THE ASSISTANT COMMISSIONER
STATE TAX
BONHAIGAON-3
DHUBRI ZONE
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2902/2024

MD. MOINUL ALI
SON OF MD. KITAB ALI
RESIDENT OF H.NO.8
SAHEB TILLA
BYE LANE-3 ZOO NARANGI
KAMRUP (M)
ASSAM
781021


VERSUS

UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI- 110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
                                                                   Page No.# 27/45

JANPATH ROAD
CONNAUGHT PALACE
NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER STATE TAX
GUWAHATI-C-5
KAR BHAWAN GUWAHATI
ASSAM
ASSAM
------------
Advocate for : MR. R S MISHRA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/1845/2024

ANJAYBEE GREEN AND ANR.
A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT
ORGANIC AGRICULTURE PRODUCES MARKET COMPLEX
BIPANAN KHETRA
PUNJABARI ROAD
JURIPAR
KAMRUP(M)
ASSAM
781022. REPRESENTED BY ITS PARTNER SRI NAYANJYOTI
BHATTACHARYYA I.E.
RESPONDENT NO. 2

2: NAYANJYOTI BHATTACHARYYA
SON OF LT. KHAGENDRA NATH BHATTACHARYA

RESIDENT OF 4AA
RAJNEEL MENSION

RUKMINIGAON KHANAPARA

DIST- KAMRUP (M)
ASSAM
781022
VERSUS
                                                                   Page No.# 28/45


UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE NEW DELHI-110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE GOODS AND SERVICE TAX
KAR BHAWAN
GUWAHATI
ASSAM.

5:THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX
GUWAHATI-C-7
GUWAHATI-C- ASSAM.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2534/2024

M/S. N K CONSTRUCTION AND ANR.
A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT N.H. 37
GOTANAGAR
JALUKBARI
KAMRUP(M)
ASSAM
781014

REPRESENTED BY ITS MANAGING PARTNER SR NIRANJAN SARMA
I.E. THE PETITIONER NO. 2.
                                                     Page No.# 29/45


2: NIRANJAN SARMA
SON OF LATE PANCHANAN SARMA

RESIDENT OF H.NO. 7
SAMANNAY PATH

KHANAPARA
GUWAHATI- 781002

KAMRUP(M)
ASSAM.
VERSUS

THE UNION OF INDIA AND 4 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA

MINISTRY OF FINANCE

NEW DELHI- 110001.

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1

SECTOR 5
PUSHP VIHAR

NEW DELHI- 110017

REPRESENTED BY ITS CHAIRMAN.

 3:THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING

JANPATH ROAD
 CONNAUGHT PALACE

NEW DELHI- 110001.
REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
                                                                Page No.# 30/45


GUWAHATI
ASSAM.

5:THE ASSISTANT COMMISSIONER
STATE TAX
GUWAHATI-B-7 -- GUWAHATI ZONE-B-- ASSAM.
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS.



Linked Case : WP(C)/3331/2024

M/S NEZONE SNACKS AND ANR.
A PARTNERSHIP FIRM HAVING ITS OFFICE AT MISSION CHARIALI

KETAKIBARI
TEZPUR
SONITPUR
ASSAM

REPRESENTED BY ONE OF ITS PARTNER SRI PRAKASH CHAND BADER.

2: PRAKASH CHAND BADER
SON OF LATE MULCHAND BADER

RESIDENT OF MOHIDHAR ROAD

TEZPUR
DISTRICT- SONITPUR
ASSAM.
VERSUS

THE UNION OF INDIA AND 3 ORS.
MINISTRY OF FINANCE

REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE

GOVERNMENT OF INDIA

NEW DELHI.

2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER
 NBCC PLAZA
                                                                Page No.# 31/45


SECTOR-5
PUSHP VIHAR

NEW DELHI- 110017.

3:THE PRINCIPAL COMMISSIONER
STATE GST
KAR BHAWAN
DISPUR
GUWAHATI
ASSAM.

4:THE DEPUTY COMMISSIONER
STATE TAX
TEZPUR ZONE
TEZPUR
UNIT-C1
ASSAM.
------------
Advocate for : MS. M L GOPE
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS.



Linked Case : I.A.(Civil)/3979/2024

GANESH TAMULI ENGINEERING PRIVATE LTD
A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT
GNB ROAD
SILPUKHURI
GUWAHATI
KAMRUP METROPOLITAN
ASSAM-781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI
GANESH TAMULI
SON OF LATE NABIN CHANDRA TAMULI.


VERSUS

THE UNION OF INDIA AND ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110001.

2:THE STATE OF ASSAM
                                                      Page No.# 32/45

REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
FINANCE (TAXATION) DEPARTMENT
DISPUR
GHY-781006
ASSAM

3:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001.

4:THE COMMISSIONER OF TAXES

STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GHY-781006.

5:THE ASSISTANT COMMISSIONER OF STATE TAX

GHY-A-7
GHY-A
GUWAHATI ZONE- A
ASSAM KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GHY-781006.

 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017.

7:THE CHAIRPERSON

GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
                                                                Page No.# 33/45

JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001.
------------
Advocate for : MR. DEVENDR SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND ORS



Linked Case : WP(C)/2170/2024

SRI SUDARSHAN HAZARIKA
SON OF SRI PRADIP HAZARIKA
RESIDENT OF PRAKASH ENCLAVE
FLAT NO. 2A
NEAR ASTC WORKSHOP
HARABALA PATH
KAMRUP (M)
ASSAM


VERSUS

UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI- 110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTORV5
 PUSHP VIHAR
 NEW DELHI-110017
 REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON

4:THE PRINCIPAL COMMISSIONER
STATE GOODS AND SERVICES TAX
KAR BHAWAN
GUWAHATI
                                                                   Page No.# 34/45

ASSAM

5:THE DEPUTY COMMISSIONER
STATE GOODS AND SERVICES TAX
GUWAHATI-B-10
ZONE-B
ASSAM
------------
Advocate for : MR. A K GUPTA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/2843/2024

JPA SNACKS PRIVATE LIMITED
DIRECTOR- SUNIL KUMAR AGARWAL

REP. BY ITS POWER OF ATTORNEY HOLDER
AJANTA MAZUMDER.
REGD OFFICE ADDRESS AT VILLAGE EPIP COMPLEX
AMINGAON
KAMRUP (R)
ASSAM
PIN-781031


VERSUS

UNION OF INDIA AND 2 ORS
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
HAVING ITS OFFICE AT CENTRAL SECRETARIAT
NORTH BLOCK
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE
 NORTH BLOCK
 NEW DELHI-110017.

3:THE ASSISTANT COMMISSIONER OF STATE TAX
GUWAHATI-B1
GUWAHATI-B
HAVING ITS OFFICE AT DIRECTORATE OF COMMERCIAL TAXES
KAR BHAWAN
G.S ROAD
                                                                   Page No.# 35/45

DISPUR
GUWAHATI-06
KAMRUP (M)
ASSAM
------------
Advocate for : MR H BETALA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 2 ORS



Linked Case : WP(C)/3286/2024

MS B M PHARMA (INST)
A PROPRIETORSHIP FIRM HAVING ITS OFFICE AT 3A
KALINDI PLAZA
J C DAS ROAD
PANBAZAR
KAMRUP
GUWAHATI-01
ASSAM
REP BY ITS PROPRIETOR BHASKAR PRATIM CHOUDHURY

2: BHASKAR PRATIM CHOUDHURY
S/O- LATE BHABENDRA DEV CHOUDHURY

R/O- H.NO-12
BISHNURAVA PATH
DHIRENPARA
GUWAHATI-25
ASSAM
VERSUS

THE UNION OF INDIA AND 3 ORS
MINISTRY OF FINANCE
REP BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT. OF INDIA
NEW DELHI

2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
 NBCC PLAZA
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-17

3:THE PRINCIPAL COMMISSIONER
SGST
ASSAM KAR BHAWAN
                                                                Page No.# 36/45

G.S ROAD
DISPUR
GUWAHATI-06

4:THE ASSISTANT COMMISSIONER
STATE TAX
GUWAHATI A 5
ZONE A
GUWAHATI
ASSAM
------------
Advocate for : MR SUBIR KANTI SAHA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS



Linked Case : WP(C)/2542/2024

JAHAR SARMA
S/O- SRI DURGA DAS SARMA
 RESIDENT OF RAM KRISHNA MISSION ROAD
 P.O.
 P.S. AND DISTRICT- KARIMGANJ
 ASSAM
 788710


VERSUS

UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA
MNISTRY OF FINANCE NEW DELHI- 110001

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI-110017. REPRESENTED BY ITS CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON
                                                                   Page No.# 37/45

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE TAX

KARIMGANJ -3
KARIMGANJ
SILCHAR ZONE
ASSAM
------------
Advocate for : MR. R S MISHRA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 4 ORS



Linked Case : WP(C)/1780/2024

PANIRAM KALITA
S/O- GOLAK KALITA
 R/O- KAMALABARI
 MAJULI
 JORHAT-785106
ASSAM


VERSUS

THE UNION OF INDIA AND 6 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110001.

2:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
 FINANCE (TAXATION) DEPARTMENT
 DISPUR
 GHY-781006
ASSAM
                                                                Page No.# 38/45

3:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001.

4:THE COMMISSIONER OF TAXES

STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RAVA FLYOVER
DISPUR
GANESHGURI
GHY-781006.

 5:THE ASSISTANT COMMISSIONER OF STATE TAX
JORHAT-6
 JORHAT ZONE
 ASSAM

 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1
 SECTOR-5
 PUSHP VIHAR
 NEW DELHI-110017.

7:THE CHAIRPERSON

GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001.
------------
Advocate for : MR. D SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS



Linked Case : WP(C)/2849/2024

DEBADIB DAS
SON OF LATE PRAMOD CHANDRA DAS
                                                       Page No.# 39/45


REPRESENTING M/S MACROCOSM BUILDERS

A REGISTERED PARTNERSHIP FIRM
HAVING THEIR PRINCIPLE PLACE OF BUSINESS AT BB ROAD
BARPETA TOWN

BARPETA- 781301
ASSAM.


VERSUS

THE UNION OF INDIA AND 8 ORS
REP BY THE SECRETARY TO THE GOVT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

NORTH BLOCK

NEW DELHI- 110001.

2:THE PRINCIPAL COMMISSIONER
 CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
 KEDAR ROAD
 GUWAHATI- 781001.

3:THE ADDITIONAL COMMISSIONER
A/E UNIT
CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI- 781001.

 4:THE CENTRAL BOAD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR
TOWER NBCC PLAZA
 1

SECTOR-5
PUSHP VIHAR
NEW DELHI- 110017.

 5:THE CHAIRPERSON
 GOODS AND SERVICE TAX COUNCIL
5TH FLOOR
TOWER-II
                                                                Page No.# 40/45

JEEVAN BHARTI BUILDING

JANPATH ROAD
 CONNAUGHT PLACE

NEW DELHI- 110001.

6:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO GOVT OF
ASSAM

FINANCE (TAXATION) DEPARTMENT

GUWAHATI-781006
ASSAM.

7:THE COMMISSIONER OF TAXES
STATE GOODS AND SERVICE TAX
KAR BHAWAN
BISHNU PRASAD RABHA FLYOVER

DISPUR
GANESHGURI
GUWAHATI- 781006.

8:THE ASSISTANT COMMISSIONER OF STATE TAX
BARPETA
ZONE-B
ASSAM.

9:THE ASSISTANT COMMISSIONER OF STATE TAX
APEX GST AUDIT CELL
KAR BHAWAN

GANESHGURI
GUWAHATI-5
ASSAM.
------------
Advocate for : MR. D SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 8 ORS



Linked Case : WP(C)/2844/2024

MANAKSIA COATED METALS AND INDUSTRIES LIMITED
DIRECTOR- DEBASIS BANERJEE
                                                               Page No.# 41/45

REP. BY ITS POWER OF ATTORNEY HOLDER
AJANTA MAZUMDER.
S/O- LATE BHARAT MAZUMDER

AGE-40YRS

REGD OFFICE ADDRESS AT VILLAGE EPIP COMPLEX
AMINGAON
KAMRUP (R)
ASSAM
PIN-781031


VERSUS

UNION OF INDIA AND 2 ORS
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
HAVING ITS OFFICE AT CENTRAL SECRETARIAT
NORTH BLOCK
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE
 NORTH BLOCK
 NEW DELHI-110001.

3:THE ASSISTANT COMMISSIONER OF STATE TAX
GUWAHATI-B1
GUWAHATI-B
HAVING ITS OFFICE AT DIRECTORATE OF COMMERCIAL TAXES
KAR BHAWAN
G.S ROAD
DISPUR
GUWAHATI-06
KAMRUP (M)
ASSAM
------------
Advocate for : MR H BETALA
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 2 ORS



Linked Case : WP(C)/3255/2024

SANJIB KAKATY
S/O- LATE RAMA KANTA KAKATY
                                                             Page No.# 42/45


R/O-PHUKAN NAGAR

P.O
 P.S AND DIST- SIVASAGAR
ASSAM
 PIN-785640


VERSUS

THE UNION OF INDIA
REPRESENTED BY BY THE SECRETARY OF GOVERMENT OF INDIA
MINISTRY OF FINANCE
NEW DELHI-01

2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC
 PLAZA-1
 SECTOR 5
 PUSHP VIHAR
 NEW DELHI- 110017. REPRESENTED BY CHAIRMAN

 3:THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR
TOWER-II
 JEEVAN BHARATI BUILDING
 JANPATH ROAD
 CONNAUGHT PALACE
 NEW DELHI-110001
 REPRESENTED BY ITS CHAIRPERSON.

4:THE PRINCIPAL COMMISSIONER
STATE TAX
KAR BHAWAN
G.S. ROAD
KAMRUP(M)
GUWAHATI
ASSAM

5:THE ASSISTANT COMMISSIONER
STATE TAX
SIVASAGAR-4
SIBSAGAR ZONE
ASSAM.
------------
Advocate for : RAVI SHANKAR MISHRA
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA
                                                                       Page No.# 43/45




                                     BEFORE
                    HONOURABLE MR. JUSTICE MANISH CHOUDHURY

                                      ORDER

Date : 23.01.2025

1. The learned counsel for the petitioners in all these writ petitions are heard. Also heard Mr. V. Prasad, learned counsel for the petitioner in W.P.[C] no. 3358/2024 through virtual mode. Also heard Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department, Assam; Mr. S.C. Keyal, learned Standing Counsel, GST in W.P.[C] No. 1763/2024, W.P.[C] No. 1766/2024, W.P. [C] No. 1780/2024, W.P.[C] No. 1845/2024, W.P.[C] No. 1936/2024, W.P.[C] No. 1937/2024, W.P.[C] No. 2170/2024, W.P.[C] No. 2173/2024, W.P.[C] No. 2245/2024, W.P.[C] No. 2281/2024, W.P.[C] No. 2295/2024, W.P.[C] No. 2534/2024, W.P.[C] No. 2542/2024, W.P.[C] No. 2766/2024, W.P.[C] No. 2843/2024, W.P.[C] No. 2844/2024, W.P.[C] No. 2849/2024, W.P.[C] No. 2889/2024, W.P.[C] No. 2902/2024, W.P.[C] No. 2919/2024, W.P.[C] No. 3031/2024, W.P.[C] No. 3255/2024, W.P.[C] No. 3285/2024, W.P.[C] No. 3286/2024, W.P.[C] No. 3331/2024, W.P.[C] No. 3358/2024, W.P.[C] No. 3453/2024; Dr. B.N. Gogoi, learned Standing Counsel, GST in W.P.[C] no. 2676/2024, W.P.[C] no. 2768/2024, W.P.[C] no. 2769/2024, W.P.[C] no. 2770/2024, W.P.[C] no. 2843/2024; and Ms. K. Phukan, learned counsel for the respondent no. 1, Union of India in WP(C)/1780/2024, WP(C)/1845/2024, WP(C)/2173/2024, WP(C)/2534/2024 & WP(C)/2542/2024.

2. Learned counsel for the petitioners in W.P.[C] No. 2534/2024, W.P.[C] No. 2542/2024, W.P.[C] No. 2766/2024, W.P.[C] no. 2767/2024, W.P.[C] no. 2769/2024, W.P.[C] no. 2770/2024, W.P.[C] No. 2889/2024, W.P.[C] No. Page No.# 44/45

2902/2024, W.P.[C] No. 2919/2024, W.P.[C] No. 3031/2024, W.P.[C] No. 3255/2024, W.P.[C] No. 3285/2024, W.P.[C] No. 3331/2024, W.P.[C] No. 3358/2024, W.P.[C] No. 3453/2024 have submitted that the cases of these petitioners in this batch of writ petitions is covered by a common Judgment and Order dated 19.09.2024 rendered by a coordinate bench of this Court in a batch of writ petitions including W.P.[C] no. 3585/2024, whereby, the Notification no. 56/2023-CT dated 28.12.2023 has been set aside. It has been further submitted that against the said common Judgment and Order, a review petition, Rev.Pet. no. 206/2024 was preferred by the Central Board of Indirect Tax and Customs and others. The said review petition was also dismissed by an Order dated 07.01.2025. It has been further submitted that, as on date, there is no lis against the common Judgment and Order dated 19.09.2024 [supra] and the Order dated 07.01.2025. It is submitted that in such view of the matter, this batch of writ petitions is squarely covered by those decisions.

3. The learned counsel for the petitioners in the other writ petitions have submitted that there is subsequent development in the form of Finance Act, 2024 and by the Finance Act, after sub-section [4] of Section 16 of the CGST Act, a new sub-section [5] has been incorporated giving retrospective effect from 01.07.2017.

4. Mr. Keyal, learned Standing Counsel and Dr. Gogoi, learned Standing Counsel, GST have submitted that they will go through the records of the first batch of writ petitions indicated in paragraph 2 above as to whether in these writ petitions, the issue is only limited to the Notification no. 56/2023-CT and the other impugned orders are consequential to the Notification no. 56/2023-CT. They have further submitted that they will obtain instructions as regards the Page No.# 45/45

subsequent developments about incorporation of sub-section [5] of Section 16 of the CGST Act, 2017 by the Finance Act, 2024 and its significance and bearing in the second batch of writ petitions.

5. List the cases on 30.01.2025.

6. The interim orders, wherever, in force, shall continue till the next date of listing.

JUDGE

Comparing Assistant