Page No.# 1/2 GAHC010032852025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5476/2024 M/S RAILTRACK CONCRETE PRODUCTS PVT LTD A COMPANY HAVING ITS REGISTERED OFFICE AT OPP. BIHARA RAILWAY STATION BIHARA DIST CACHAR ASSAM 78817 AND REPRESENTED HEREIN BY SRI CHANDAN BHATTACHARJEE THE CONSTITUTED ATTORNEY OF THE COMPANY SON OF LATE ASIT BHATTACHARJEE RESIDENT OF BADAPUR RAILWAY TOWN COLONY PO AND PS BADARPUR DIST KARIMGANJ ASSAM 788806 VERSUS THE UNION OF INDIA AND 4 ORS REP BY THE SECRETARY REVENUE DEPTT OF REVENUE MINISTRY OF FIANANCE GOVT. OF INDIA NEW DELHI 1100019 2:THE COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 3:THE ADDITIONAL COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD Page No.# 2/2 MACHKHOWA GUWAHATI ASSAM 781001 4:THE SUPERINTENDENT SILCHAR RANGE 1 CENTRAL GST AND CENTRAL EXCISE SILCHAR DIVISION CENTRAL REVENUE BUILDING CIRCUIT HOUSE ROAD SILCHAR ASSAM 788001 5:THE STATE OF ASSAM REP BY THE CHIEF SECRETARY TO THE GOVT OF ASSAM FINANCE REVENUE DEPTT. GOVT. OF ASSAM DISPUR GUWAHATI 781006 ------------ Advocate for : MR. D J KAPIL Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 27.03.2025 Heard Mr. D.J. Kapil, learned counsel for the writ petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2, 3 & 4; and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for the respondent no. 5. In view of the order passed today in I.A.[Civil]/543/2025, the writ petition is accordingly, disposed of. JUDGE Comparing Assistant