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Gauhati High Court
M/S Tata Projects Limited vs Union Of India And 4 Ors on 7 April, 2026
Author: Devashis Baruah
Bench: Devashis Baruah
Page No.# 1/8
GAHC010109182025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2922/2025
M/S TATA PROJECTS LIMITED, ASSAM
REPRESENTED BY RAJENDRA KUMAR SHARMA, DEPUTY GENERAL
MANAGER - FINANCE AND ACCOUNTS, HAVING OFFICE AT
JAGABANDHU APARTMENT, FLAT NO. F3 (4TH FLOOR), BHANGAGARH,
OPP. HUB MALL, G.S ROAD, GUWAHATI, ASSAM
VERSUS
UNION OF INDIA AND 4 ORS
THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI-110001
2:STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
FINANCE DEPARTMENT
GROUND FLOOR
F BLOCK
JANATA BHAWAN
DISPUR
GUWAHATI-781006
3:ADDITIONAL COMMISSIONER
OFFICE OF THE COMMISSIONER (AUDIT)
CGST
SHILLONG
PLOT NO. 47
BISHOP COTTON ROAD
4TH FURLONG
SHILLONG-793001
4:JOINT COMMISSIONER
Page No.# 2/8
CGST AND CX
GUWAHATI
GST AND CENTRAL EXCISE COMMISSIONERATE
GUWAHATI GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
5:COMMISSIONER (APPEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAVAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-78100
Linked Case : WP(C)/20/2026
M/S QUANTUM INFRATECH
ASSAM
REP. BY MR. MAYANK BANSAL ADDRESS HAVING OFFICE AT PARNIL
PALACE
2ND FLOOR
R.G.B. ROAD
GUWAHATI
KAMRUP (METROPOLITAN)
ASSAM-781024.
VERSUS
THE UNION OF INDIA AND 5 ORS.
THROUGH THE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI - 110001
2:STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT
OF ASSAM
FINANCE AND TAXATION DEPARTMENT
GROUND FLOOR
F BLOCK
JANATA BHAWAN
Page No.# 3/8
DISPUR
GUWAHATI-781006.
3:DEPUTY DIRECTOR
DGGI GUWAHATI ZONAL UNIT
H.N. 77
RUPKONWAR JYOTI PRASAD AGARWAL ROAD
OPP. SRIMANTA SANKARDEVA KALAKSHETRA
P.O. PANJABARI
GUWAHATI-781037.
4:ASSISTANT COMMISSIONER
CGST AND CENTRAL EXCISE
GUWAHATI DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAAR
GUWAHATI-781001.
5:ADDITIONAL COMMISSIONER (APPEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWNA
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
6:COMMISSIONER (APPEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAVAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
Linked Case : WP(C)/24/2026
MAYANK BANSAL
(PARTNER - QUANTUM INFRATECH
ASSAM)
ADDRESS HAVING RESIDENCE AT 2ND FLOOR
HOUSE NO. 33
BY-LANE NO. 4
Page No.# 4/8
TARUN NAGAR
GUWAHATI
ASSAM- 781005
VERSUS
THE UNION OF INDIA AND 5 ORS.
THROUGH THE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI - 110001
2:STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
FINANCE AND TAXATION DEPARTMENT
GROUND FLOOR
F BLOCK
JANATA BHAWAN
DISPUR
GUWAHATI-781006
3:DEPUTY DIRECTOR
DGGI GUWAHATI ZONAL UNIT
H.N. 77
RUPKONWAR JYOTI PRASAD AGARWAL ROAD
OPP. SRIMANTA SANKARDEVA KALAKSHETRA
P.O.- PANJABARI
GUWAHATI-781037
4:ASSISTANT COMMISSIONER
CGST AND CENTRAL EXCISE
GUWAHATI DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAAR
GUWAHATI-781001
5:ADDITIONAL COMMISSIONER (APPEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
Page No.# 5/8
6:COMMISSIONER
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
Linked Case : WP(C)/1113/2026
BITCHEM ASPHALT TECHNOLOGIES LIMITED
REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR. RASHMI
RANJAN ROUT
HEAD FINANCE AND IT
HAVING ITS REGISTERED OFFICE AT ANIL PLAZA
3RD FLOOR
NEAR IDBI BANK
G.S. ROAD
GUWAHATI
ASSAM781005.
VERSUS
UNION OF INDIA AND 4 ORS
REPRESENTED BY THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
ROOM NO. 76
NEW DELHI -110001.
2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
DIRECTORATE OF LEGAL AFFAIRS
4TH FLOOR
RAJENDRA BHAWAN
210 DEEN DAYAL UPADHAYAY MARG
NEW DELHI 110002
3:PRINCIPAL COMMISSIONER
GST AND CENTRAL EXCISE COMMISSIONERATE
GUWAHATI
GST BHAVAN
KEDAR ROAD
Page No.# 6/8
MACHKHOWA
GUWAHATI-781001.
4:JOINT COMMISSIONER
GST AND CENTRAL EXCISE COMMISSIONERATE
GUWAHATI
GST BHAVAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
5:OFFICE OF SUPERINTENDENT
CGST RANGE-IC
GUWAHATI
GST BHAVAN
KEDAR ROAD
MACHKHOWA
GUWAHATI781001.
Linked Case : WP(C)/25/2026
NADAR HUSSAIN
(PARTNER QUANTUM INFRATECH)
ASSAM ADDRESS HAVING RESIDENCE AT FLAT NO-701
FLOOR NO-7
BLOCK-D
SPANISH GARDEN
R G BARUAH ROAD
GUWAHATI-781023
VERSUS
THE UNION OF INDIA AND 5 ORS.
THROUGH THE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI - 110001
2:STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT.
OF ASSAM
FINANCE AND TAXATION DEPARTMENT
GROUND FLOOR
F BLOCK
JANATA BHAWAN
DISPUR
Page No.# 7/8
GUWAHATI-781006.
3:DEPUTY DIRECTOR
DGGI GUWAHATI ZONAL UNIT
H.N . 77
RUPKHOWAR JYOTI PRASAD AGARWAL ROAD
OPP. SRIMANTA SANKARDEVA KALAKHETRA
P.O. PANJABARI
GUWAHATI-781037.
4:ASSISTANT COMMISSIONER
CGST AND CENTRAL EXCISE
GUWAHATI DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAAR
GUWAHATI-781001.
5:ADDITIONAL COMMISSIONER (APEALS)
CGST
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
6:COMMISSIONER
CGST
CENTRAL EXCISE AND CUSTOMS 3RD FLOOR
GST BHAVAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
For the Petitioner(s) : Mr. B. Raichandani, Advocate
Mr. G. K. Deka, Advocate
Mr. D. Das, Advocate
Mr. D. Gupta, Advocate
For the Respondent(s) : Mr. S. C. Keyal, SC, CGST
Mr. B. Choudhury,
SC, Finance & Taxation
Page No.# 8/8
BEFORE
HON'BLE MR. JUSTICE DEVASHIS BARUAH
ORDER
07.04.2026
Heard Mr. B. Raichandani, the learned counsel appearing on
behalf of the petitioners in WP(C) No.2922/2025; WP(C)
No.20/2026; WP(C) No.24/2026; WP(C) No.25/2026 and Mr. D.
Das, the learned counsel appearing on behalf of the petitioner in
WP(C) No.1113/2026. Mr. S. C. Keyal, the learned counsel
appears on behalf of the CGST and Mr. B. Choudhury, the
learned counsel appears on behalf of the Finance & Taxation
Department, Assam.
2. Argument on behalf of the learned counsel for the
petitioners is complete. However, Mr. S. C. Keyal, the learned
Standing Counsel, CGST submits that he requires some time for
giving a reply.
3. Taking into account the above, list this matter again on
12.05.2026 at the top of the list showing it as part-heard.
4. Interim order passed earlier shall continue till the next date.
JUDGE
Comparing Assistant
