Page No.# 1/3 GAHC010109402024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2722/2024 RAJIB AGARWALA SON OF DHANRAJ AGARWALA REPRESENTING DM SERVICES PRIVATE LIMITED HAVING THEIR BUSINESS AT GROUND FLOOR GANPATI ENCLAVE GS ROAD ULUBARI GUWAHATI- 781007 KAMRUP METROPOLITAN ASSAM. VERSUS THE UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI- 110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT Page No.# 2/3 DISPUR GUWAHATI- 781006 ASSAM. 3:THE PRINIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001. 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017. 6:THE CHAIRPERSON GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001. ------------ For the Petitioner(s) : Ms. P. Sharma, Advocate For the Respondent(s) : Mr. S. C. Keyal, SC, CGST : Mr. K. Jain, Advocate : Mr. B. Choudhury, Standing Counsel Page No.# 3/3 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 29.07.2026 List this matter again on 07.08.2026. 2. Interim order passed earlier stands extended till the next date. JUDGE Comparing Assistant