Page No.# 1/2 GAHC040013352025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : IA(C)/202/2025 The Central Board of Indirect Taxes and Customs and 3 Ors represented by its Chairman, 1st Floor Tower NBCC, Plaza-1, Sector-5, Pushp Vihar, New Delhi 110017 2: The Goods and Service Tax Council Age: Occupation : represented by its Chairperson 5th Floor Tower-II Jeevan Bharati Building Janapath Road Connaught Place New Delhi 110001 3: The Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 791110 4: The Assistant Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 79111 VERSUS Mahabir Tiwari Son of Late Jagadish Tiwari, resident of C/o Laxmi Centre, Lida Complex, New Page No.# 2/2 Market, PO and PS Daporijo, Upper Subansiri District, Arunachal Pradesh 791122. Advocate for the Petitioner : M K Boro, Advocate for the Respondent : Kemo Lollen, Arun Yun,Maryum Sora,Geli Taye,D Ado – B E F O R E – HON’BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HON’BLE MR. JUSTICE SANJAY KUMAR MEDHI 02.02.2026 (ASHUTOSH KUMAR, CJ) The learned counsel for the applicant/appellant is not present. The learned Advocate for the respondent, however, is present. This is an application seeking condonation of a delay of 40 days in preferring this appeal. After having gone through the averments made in the application and in face of practically no opposition of the respondent for condoning the delay, we allow the application and condone the delay. The appeal to be processed thereafter and preferably be posted for admission on 10.02.2026 JUDGE CHIEF JUSTICE Comparing Assistant