Ranjan Basumatary vs Union Of India And 3 Ors
2025 Latest Caselaw 1613 Gua

Gauhati High Court

Ranjan Basumatary vs Union Of India And 3 Ors on 30 July, 2025

Author: Sanjay Kumar Medhi

Bench: Sanjay Kumar Medhi

                                                                      Page No.# 1/3

GAHC010112782025




                                                               undefined

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

                           Case No. : WP(C)/2944/2025

         RANJAN BASUMATARY
         S/O. SRI. SATISH CHNADRA BASUMATARY, R/O. TOWN KABLIBAGAN
         WARD NO. 1, K.R. ROAD, NO.1 BHETAGAON, P/O. BIJNI, PIN-783390, DIST.
         CHIRANG, ASSAM.RESIDENT OF TOWN KABLIBAGAN WARD NO. 1 KR
         ROAD NO 1 BHETAGAON PO BIJNI DISTRICT CHIRANG ASSAM



         VERSUS

         UNION OF INDIA AND 3 ORS.
         REPRESENTED BY THE SECRETARY TO THE GOVT OF INDIA, MINISTRY
         OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI

         2:THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE
         GUWAHATI COMMISSIONERATE
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI-781001
         ASSAM

         3:THE JOINT COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND
         CENTRAL EXCISE
          GUWAHATI
          OFFICE OF THE PRINCIPAL COMMISSIONER
          CGST AND CENTRAL EXCISE COMMISSIONERATE
          GUWAHATI GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI-781001
         ASSAM

         4:THE JOINT DIRECTOR DGGI (INTELLIGENCE)
                                                                          Page No.# 2/3

             GUWAHATI ZONAL UNIT
             OFFICE OF THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX
            (INTELLIGENCE) GUWAHATI ZONAL UNIT
             H. NO. 77
             RUPKONWAR JYOTI PRASAD AGARWAL ROAD
             OPP. SRIMANTA SANKARDEV KALAKSHETRA
             PANJABARI
             GUWAHATI-781037
             ASSA

Advocate for the Petitioner   : DR ANKIT TODI, MS M PARBIN,MS. R JUGLI

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




                                   BEFORE
                  HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                          ORDER

30.07.2025 Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Shri SC Keyal, learned Senior Standing Counsel, GST.

In this case notice was issued on 24.06.2025 and Shri Keyal, learned Senior Standing Counsel has submitted that since a point of law is involved, there may not be requirement to file any affidavit-in-opposition.

Dr. Todi, learned counsel for the petitioner has submitted that the issue has already been answered by a Coordinate Bench of this Court and he would be relying upon the said judgment.

Shri Keyal, learned Senior Standing Counsel has however disputed the said proposition by contending that the facts are distinguishable.

Be that as it may, both the learned counsel have jointly submitted that the matter can be disposed of at the admission stage.

Page No.# 3/3

Considering the above, list this case for admission hearing on 07.08.2025.

JUDGE

Comparing Assistant