Page No.# 1/3 GAHC010079192024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2218/2024 PAWAN BAID SON OF BUDHMAL BAID, AS OWNER OF M/S PAWAN IRON INDUSTRY, SILCHAR KXJ ROAD, KHELMA, RAMNAGAR, SILCHAR, CACHAR- 788003. VERSUS THE UNIION OF INDIA AND 4 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 SUPERINTENDENT OF CGST AND CENTRAL EXCISE DIVISION SILCHAR CIRCUIT HOUSE ROAD REVENUE BUILDING ASSAM- 788001. 4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 Page No.# 2/3 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017. 5:THE CHAIRPERSON GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001 Advocate for the Petitioner : MR. D SARAF, MR. S S GUPTA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HON’BLE MR. JUSTICE RAJESH MAZUMDAR ORDER 29.10.2025 Heard Ms P Sharma, learned counsel appearing on behalf of the petitioner. Mr S C Keyal, learned Standing Counsel, CGST, has put in appearance for the respondent Nos. 2, 3, 4 and 5. 2. It has been submitted by the learned counsel for the petitioner that the issue in this writ petition stands covered by the Judgment and Order dated 07.08.2025, passed in WP(C) No. 2628/2025, and a similar direction would suffice the case of the petitioner. 3. Mr S C Keyal, learned Standing Counsel, CGST, does not object to the submission made by the learned counsel for the petitioner. 4. In that view of the matter, this writ petition is disposed of by setting aside the demand-cum-show cause notices dated 27.12.2023 and order dated 11.03.2024, Page No.# 3/3 impugned in this writ petition. 5. 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. 6. Writ petition stands disposed of. JUDGE Comparing Assistant