Pawan Baid vs The Uniion Of India And 4 Ors
2025 Latest Caselaw 8130 Gua

Gauhati High Court

Pawan Baid vs The Uniion Of India And 4 Ors on 29 October, 2025

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GAHC010079192024




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

                             Case No. : WP(C)/2218/2024

         PAWAN BAID
         SON OF BUDHMAL BAID,
         AS OWNER OF M/S PAWAN IRON INDUSTRY,
         SILCHAR KXJ ROAD, KHELMA,
         RAMNAGAR, SILCHAR, CACHAR- 788003.



         VERSUS

         THE UNIION OF INDIA AND 4 ORS.
         REPRESENTED BY THE SECRETARY TO THE GOVERNMENT 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 SUPERINTENDENT OF CGST AND CENTRAL EXCISE DIVISION
          SILCHAR
          CIRCUIT HOUSE ROAD

         REVENUE BUILDING
         ASSAM- 788001.

         4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
          1ST FLOOR
         TOWER NBCC PLAZA
          1
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             SECTOR-5
             PUSHP VIHAR

             NEW DELHI- 110017.

             5:THE CHAIRPERSON
              GOODS AND SERVICES 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

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




                                         BEFORE
                  HON'BLE MR. JUSTICE RAJESH MAZUMDAR
                                          ORDER

29.10.2025 Heard Ms P Sharma, learned counsel appearing on behalf of the petitioner. Mr S C Keyal, learned Standing Counsel, CGST, has put in appearance for the respondent Nos. 2, 3, 4 and 5.

2. It has been submitted by the learned counsel for the petitioner that the issue in this writ petition stands covered by the Judgment and Order dated 07.08.2025, passed in WP(C) No. 2628/2025, and a similar direction would suffice the case of the petitioner.

3. Mr S C Keyal, learned Standing Counsel, CGST, does not object to the submission made by the learned counsel for the petitioner.

4. In that view of the matter, this writ petition is disposed of by setting aside the demand-cum-show cause notices dated 27.12.2023 and order dated 11.03.2024, Page No.# 3/3

impugned in this writ petition.

5. The matter is remanded back to the respondent No. 5, to take such steps as available in law and to decide the matter afresh, affording due opportunity of hearing to the petitioner.

6. Writ petition stands disposed of.

JUDGE

Comparing Assistant