Page No.# 1/3 GAHC010169742025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Crl.)/829/2025 SRI PRITAM SOVASARIA PROPRIETOR OF M/S PS ENTERPRISE SON OF LATE RADHE SHYAM SOVASARIA RESIDENT OF FLAT 4E BLOCK A 2 SUBHAM ELITE GANDHI BASTI GUWAHATI ASSAM 781003 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HN 77 RUPKONWAR JYOTI PRASAD AGARWALA ROAD PANJABARI GUWAHATI 781027 2:THE DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT H N 77 RUPKONWAR JYOTI PRASAD AGARWALA ROAD PANJABARI GUWAHATI 3:THE INTELLIGENCE OFFICER OFFICE OF DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT H N 77 RUPKONWAR JYOTI PRASAD AGARWALA ROAD PANJABARI GUWAHAT Advocate for the Petitioner : MR. A CHOUDHURY, MR. AMIT GOYAL Advocate for the Respondent : SC, GST, Linked Case : Bail Appln./477/2025 PRITAM SOVASARIA Page No.# 2/3 PROPRIETOR OF M/S P.S ENTERPRISE SIO LATE RADHE SHYAM SOVASARAIA R/O FLAT 4E BLOCK A-2 SUBHAM ELITE GANDHI BASTI GUWAHATI KAMRUP (M) ASSAM PIN - 781003 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD P.O. - PANJABARI GUWAHATI ASSAM PIN - 781037 2:THE DIRECTOR GENERAL GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD P.O. - PANJABARI GUWAHATI ASSAM PIN - 781037 3:INTELLIGENCE OFFICER O/O DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD P.O. PANJABARI GUWAHATI ASSAM PIN - 781037 ------------ Page No.# 3/3 Advocate for : MR P TALUKDAR Advocate for : SC TAXES appearing for THE UNION OF INDIA AND ORS BEFORE HONOURABLE MR. JUSTICE MRIDUL KUMAR KALITA ORDER Date : 06.08.2025 1. On request of Mr. A Choudhury, learned counsel for the petitioner let this matter be listed in the next week on a date to be fixed by the Registry. JUDGE Comparing Assistant