Gauhati High Court
Zulfiquar Ali vs The Union Of India And 2 Ors on 24 November, 2025
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/9
GAHC010085732022
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3065/2022
ZULFIQUAR ALI
PROP. OF M/S. TECHNO COMPACT BUILDERS, 3RD FLOOR, INSTITUTE OF
ENGINEERS BLD., NEAR PAN BAZAR FLY BRIDGE EAST ROAD, PAN
BAZAR, GUWAHATI- 781001, ASSAM.
VERSUS
THE UNION OF INDIA AND 2 ORS.
REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF
FINANCE, DEPTT. OF REVENUE, NEW DELHI- 110001.
2:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
3:THE ADDITIONAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001
Advocate for the Petitioner : MR. V K CHOPRA, MR J CHOPRA,MR. D SAHU,MR. S K
SINGH,MS S PATOWARY
Advocate for the Respondent : SC, GST, MR H GUPTA,ASSTT.S.G.I.
Page No.# 2/9
Linked Case : WP(C)/5236/2022
SAMUJJAL PHUKAN
C/O SRI PRASANTA PHUKAN
RUPNAGAR
MILAN NAGAR
DIBRUAGRH-786003
VERSUS
THE UNION OF INDIA AND 2 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI-110001
2:THE ADDITIONAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
P.O.-C.R. BUILDING
MILAN NAGAR
LANE-F
DIBRUGARH-786003
ASSAM
3:THE ADDITIONAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
AIZAWL
GST BUILDING
D-31A
MG ROAD
UPPER KHATIA
AIZAWL
------------
Advocate for : MR. S CHETIA
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS
Linked Case : WP(C)/1580/2023
VINAY BHARDWAJ
S/O- RAJENDRA PRASAD BHARADWAJ
R/O- LAMBIOT HAZARIKA ROAD
TDA PLOT NO-19
NAMGHAR ROAD
Page No.# 3/9
BORDOLOI NAGAR
TINSUKIA
DIST- TINSUKIA
ASSAM
PIN-786125
VERSUS
THE UNION OF INDIA AND 3 ORS
REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI- 01
2:THE COMMISSIONER
CENTRAL GST
DIBRUGARH
MILAN NAGAR
P.O- C.R BUILDING
DIBRUGARH-786003
ASSAM
3:THE ADDL. COMMISSIONER
CENTRAL GST
DIBRUGARH
MILAN NAGAR
P.O- C.R BUILDING
DIBRUGARH-786003
ASSAM
4:THE SUPERINTENDENT (TAR)
CENTRAL GST
TINSUKIA DIVISION
DURGABARI
RANGAGORA ROAD
TINSUKIA-786125
ASSAM
------------
Advocate for : MR A KAKOTI
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS
Linked Case : WP(C)/4376/2022
Page No.# 4/9
HEMANTA SARMAH
PROP. OF M/S TECHNOELECT
BALUKHAT
A.T ROAD
MARGHERITA
TINSUKIA
ASSAM
PIN-786181
VERSUS
THE UNION OF INDIA AND 2 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI-110001
2:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
P.O.-C.R. BUILDING
MILAN NAGAR
LANE F
DIBRUGARH-786003
3:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
P.O.-C.R. BUILDING
MILAN NAGAR
LANE F
DIBRUGARH-786003
------------
Advocate for : MR. V K CHOPRA
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS
Linked Case : WP(C)/5672/2022
PLABAN DAS
S/O- LATE NARAYAN DAS
R/O- AMBARI
GNB ROAD
GUWAHATI-01
DIST- KAMRUP (M)
ASSAM
VERSUS
Page No.# 5/9
THE UNION OF INDIA AND 3 ORS.
REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-01
2:THE ADDL. COMMISSIONER GOODS AND SERVICE TAX
5TH FLOOR
GST BHAWAN
A.T ROAD
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
ASSAM
3:THE COMMISSIONER
GST AND CENTRAL EXCISE
AND SERVICE TAX
GST BHAWAN A.T ROAD
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
ASSAM
------------
Advocate for : MS. M L GOPE
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS.
Linked Case : WP(C)/6615/2024
M/S GANESH TAMULI
A PROPRIETORSHIP CONCERN HAVING THEIR PRINCIPAL PLACE OF
BUSINESS AT HOUSE NO. 41
SENAPATI PATH
SILPUKHURI EAST
GUWAHATI-781003
KAMRUP
ASSAM AND REPRESENTED BY ITS SOLE PROPRIETOR GANESH TAMULI
SON OF LATE NABIN CHANDRA TAMULI.
VERSUS
THE UNION OF INDIA AND 3 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Page No.# 6/9
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 ASSISTANT COMMISSIONER
CENTRAL GST AND CENTRAL EXCISE
DIVISION -II
GUWAHATI
2ND FLOOR
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-781001
KAMRUP METRO
ASSAM
4:THE SUPERINTENDENT
CGST AND CENTRAL EXCISE
RANGE- IIA
GUWAHATI
2ND FLOOR
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-781001.
------------
Advocate for : MR. D SARAF
Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS
Linked Case : WP(C)/5163/2022
GREEN VALLEY DIAGNOSTICS AND HOSPITALS PVT LTD
HAVING ITS REGISTERED OFFICE AT RNC PATH
THANACHARALI
P.O. AND P.S.-DIBRUGARH
DIST- DIBRUGARH
PIN-786001
ASSAM
AND REPRESENTED BY ITS MANAGING DIRECTOR SRI PULIN CHANDRA
GOGOI
Page No.# 7/9
VERSUS
THE UNION OF INDIA AND 3 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI-110001
2:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
P.O.-C.R. BUILDING
MILAN NAGAR
LANE-F
DIBRUGARH-786003
ASSAM
3:THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
P.O.-C.R. BUILDING
MILAN NAGAR
LANE-F
DIBRUGARH-786003
ASSAM
4:THE SUPERINTENDENT (ADJ)
CENTRAL GST COMMISSIONERATE
P.O.-C.R. BUILDING
MILAN NAGAR
LANE-F
DIBRUGARH-786003
ASSAM
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
GST appearing for THE UNION OF INDIA AND 3 ORS
Linked Case : WP(C)/556/2022
M/S BHARAT SANCHAR NIGAM LIMITED
O/O- THE CHIEF GENERAL MANAGER TELECOM (CGMT)
REP. BY SHRI L. HAOKHOLUN HAOKIP
CAO (CIRCLE IFA)
ASSAM TELECOM CIRCLE
BSNL BHAWAN 4TH FLOOR PANBAZAR
Page No.# 8/9
GUWAHATI-781001.
VERSUS
THE UNION OF INDIA AND 2 ORS
REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI-110001.
2:THE PRINCIPAL COMMISSIONER
CENTRAL EXCISE AND GST
GUWAHATI
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001.
3:THE DEPUTY COMMISSIONER
CENTRAL EXCISE
GUWAHATI-781001.
------------
Advocate for : MR. V K CHOPRA
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS
Linked Case : WP(C)/1136/2024
M/S FRONTIER CONSTRUCTION COMPANY
A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT JASODA
TALKIES COMPOUND
TINSUKIA-786171
ASSAM AND IN THE PRESENT PROCEEDINGS
THE PETITIONER IS REPRESENTED BY ONE OF THE PARTNERS SMT. RENU
SINGH
AGED ABOUT 73 YEARS R/O SECTOR-44
NOIDA
UTTAR PRADESH-201301
VERSUS
UNION OF INDIA AND 3 ORS.
REPRESENTED BY THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
Page No.# 9/9
CENTRAL SECRETARIAT
NEW DELHI-781006
2:THE COMMISSIONER (APPEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
HAVING HIS OFFICE AT 3RD FLOOR
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001
3:THE ADDITIONAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
C.R. BUILDING
MILAN NAGAR
DIBRUGARH-786003
4:THE JOINT COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
C.R. BUILDING
MILAN NAGAR
DIBRUGARH-786003
------------
Advocate for : MR. A GOYAL
Advocate for : DY.S.G.I. appearing for UNION OF INDIA AND 3 ORS.
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
24.11.2025
Mr. SC Keyal, learned Standing Counsel, GST submits that he would like to
place before the Court the recent judgments passed by the Apex Court in the
issue presently under consideration before the Court.
Accordingly, list these matters again on 09.01.2026.
JUDGE
Comparing Assistant
