Page No.# 1/8 GAHC010085732022 undefined 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.# 2/8 Linked Case : WP(C)/1580/2023 VINAY BHARDWAJ S/O- RAJENDRA PRASAD BHARADWAJ R/O- LAMBIOT HAZARIKA ROAD TDA PLOT NO-19 NAMGHAR ROAD 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 Page No.# 3/8 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 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 Page No.# 4/8 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 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 Page No.# 5/8 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 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 Page No.# 6/8 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 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 Page No.# 7/8 NOIDA UTTAR PRADESH-201301 VERSUS UNION OF INDIA AND 3 ORS. REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK 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 09.01.2026 Heard Dr. AK Saraf, learned Senior Counsel for the petitioner and Mr. SC Page No.# 8/8 Keyal, learned Standing Counsel, CGST for all the respondents. List these matters after 4 (four) weeks. JUDGE Comparing Assistant