Page No.# 1/4 vs The Union Of India And 6 Ors. Ors
2025 Latest Caselaw 5390 Gua

Gauhati High Court

Page No.# 1/4 vs The Union Of India And 6 Ors. Ors on 16 June, 2025

Author: Sanjay Kumar Medhi

Bench: Sanjay Kumar Medhi

                                                                Page No.# 1/4

GAHC010119502025




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

                         Case No. : WP(C)/3084/2025

         ANUPAM SARMA AND ANR
         SON OF ASWINI KUMAR SARMA
         MANAGING DIRECTOR OF ANUPAM NIRMAN PRIVAE LIMITED,
         HAVING THEIR REGISTERED OFFICE AT 7TH FLOOR, BLOCK-A 7-C,
         EXOTICA GREENS RGB ROAD, GUWAHATI, KAMRUP (M), ASSAM-781005,
         PHONE - 99548-75238

         2: ANUPAM NIRMAN PRIVATE LIMITED

         A PRIVATE LIMITED COMPANY REGISTERED UNDER INDIAN COMPANIES
         ACT HAVING THEIR REGISTERED OFFICE AT 7TH FLOOR
         BLOCK-A
         7-C
         EXOTICA GREENS
         RGB ROAD
         GUWAHATI
         KAMRUP (M)
         ASSAM- 781005 AND REPRESENTED HERE-IN BY THEIR MANAGING
         DIRECTOR
         SRI ANUPAM SARMA
         AGED ABOUT 50
         SON OF ASWINI KUMAR SARMA
         MOBILE NO. 99548-7523

         VERSUS

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

         2:THE COMMISSIONER
          GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER-
         COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
                                                     Page No.# 2/4

GUWAHATI
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001

3:THE ADDITIONAL COMMISSIONER GST AND SERVICE TAX

GUWAHATI
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001

4:THE ASSISTANT COMMISSIONER

ANTI-EVSION
UNIT-II
GST BHAWAN
1ST FLOOR
ROOM NO. 103
KEDAR ROAD
GUWAHATI-781001
KAMRUP (METRO)
ASSAM

5:THE SUPERINTENDENT

CGST
RANGE- IIB

GST BHAWAN
2ND FLOOR

ROOM NO. 205
KEDAR ROAD
GUWAHATI-781001
KAMRUP (METRO)
ASSAM

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

FINANCE (TAXATION) DEPARTMENT
DISPUR
GUWAHATI-781006
ASSAM
                                                                             Page No.# 3/4


            7:THE COMMISSIONER OF TAXES

             STATE GOODS AND SERVICE TAX
             KAR BHAWAN

            BISHNU PRASAD RAVA FLYOVER
            DISPUR
            GANESHGURI
            GUWAHATI-78100

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

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




                                   BEFORE
                  HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                          ORDER

16-06-2025 Heard Shri D. Saraf, learned counsel for the petitioners, who has challenged a proceeding initiated by the GST authorities including the stage of initiation itself as the same is alleged to have been issued beyond the time prescribed. He has also submitted that the issue involved is presently under consideration by a Coordinate Bench which in fact has heard the matter in part. Let notice be issued, returnable by 6 (six) weeks. Shri S. C. Keyal, learned Standing Counsel, CGST accepts notice on behalf of respondent nos. 1 to 5 whereas Shri H. Baruah, learned counsel accepts notice on behalf of respondent nos. 6 & 7.

Extra copies of the writ petition be served upon them by tomorrow. Shri Saraf, the learned counsel submits that in the other matters the petitioners are protected by an interim order and accordingly prays for an interim order. On the other hand, Shri Keyal, the learned Standing Counsel has raised an objection on maintainability.

Page No.# 4/4

After considering the above and taking account that the similarly situated persons have been granted interim protection, it is provided that till the next date fixed, no coercive measures be taken against the petitioners. The issue of maintainability is however, kept open. If in the meantime, the judgment is delivered in the similar cases, the parties are at liberty to mention this matter.

JUDGE

Comparing Assistant