Page No.# 1/3 GAHC010096952024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2652/2024 MAMTA KHANDELIA DAUGHTER OF SRI HARI PRASAD AGARWALLA, AS SELF AND PARTNER OF M/S VAYU SALES, 114, MRD ROAD, KAMRUP METROPOLITAN, GUWAHATI-781020, ASSAM, PHONE- 9864208079 VERSUS THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE, DEPTT OF REVENUE, NEW DELHI- 110001 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GUWAHATI- 781006 Page No.# 2/3 5:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI ZONE-A KAR BHAWAN GANESHGURI GUWAHATI- 781006 ASSAM 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017 7:THE CHAIRPERSON GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 11000 Advocate for the Petitioner : MR. D SARAF, MR. S S GUPTA Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST BEFORE HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER Date : 02-09-2025 Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. V. Choudhury, learned Standing counsel, State Tax for the respondent No. 2 to 5. It is submitted at the bar that the issue in the present writ petition is Page No.# 3/3 covered by the order dated 07.08.2025 passed in W.P(C) No. 2628/2024. The parties consent to that the similar direction would also suffice the present litigation. In view of the consensus expressed, the demand cum show cause notice dated 08.01.2024 and the order dated 22.04.2024 impugned in this writ petition are set aside. 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. Accordingly, the writ petition stands disposed of. JUDGE Comparing Assistant