Page No.# 1/3 GAHC010064212026 2026:GAU- AS:14054-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1091/2026 PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE (COMMISSIONERATE), GUWAHATI AND 2 ORS GST BHAWAN, KEDAR ROAD, MACHKHOWA, GUWAHATI- 781001, ASSAM. 2: THE ADDITIONAL COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER GST AND EXCISE GST BHAWAN KEDAR ROAD MACHKOWA GUWAHATI-781001 ASSAM 3: THE SUPERINTENDENT RANGE 1 F GOODS AND SERVICE TAX GUWAHATI DIVISION-1 ROOM NO. 215 GST BHAWAN KEDAR ROAD MACHKOWA GUWAHATI-781001 ASSA VERSUS PEPSICO INDIA HOLDINGS PVT. LTD. AND ANR HAVING ITS OFFICE AT PLOT NO 1D, 1E, TIRUPATI AND ASSOCIATES P LTD., BRAHMAPUTRA INDUSTRIAL PARK, GOURIPUR, VILL.- SILA, MOUZA- SILASINDURI, KAMRUP, ASSAM- 781101, REPRESENTED BY THEIR AUTHORISED SIGNATORY MR. CHITWAN PRABHAKAR 2:THE UNION OF INDIA Page No.# 2/3 REPRESENTED BY THE SECRETARY MINISTRY OF COMMERCE AND INDUSTRY GOVERNMENT OF INDIA HAVING OFFICE AT UDYOG BHAWAN NEW DELHI-11010 Advocate for the Petitioner : MR. S C KEYAL (SR. SC, CBIC CGST), KAUSHIK JAIN Advocate for the Respondent : , BEFORE HONOURABLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER 23-09-2026 (Arun Dev Choudhury, J) 1. We have heard Mr. S.C. Keyal, learned Senior counsel assisted by Ms. N. Kakati, learned counsel for the applicants/appellants. 2. The present Interlocutory Application has been filed by the applicants/appellants seeking condonation of the delay of 3 days in preferring the connected Appeal against the judgment and order dated 19.09.2025 passed by the learned Single Judge in WP(C) No. 6960/2023. 3. Perused the averments made in the application. 4. After going through the averments made in the application, we are satisfied that good grounds have been assigned by the applicants/appellants for condoning the delay of 3 days in preferring the connected appeal. 5. We, therefore, condone the delay. 6. The Interlocutory Application stands disposed of. Page No.# 3/3 7. Registry to process the connected appeal and, if the same is found defect free, list it on 27.11.2026 under the appropriate heading. JUDGE CHIEF JUSTICE Comparing Assistant