Page No.# 1/6 GAHC010190042026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4834/2026 M/S MMTC-PAMP INDIA PRIVATE LIMITED AND ANR REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SH. AKHIL BANSAL, ADDRESS OF PRINCIPAL PLACE OF BUSINESS- GROUND FLOOR PALTAN BAZAR, GS ROAD, MANIPURI BASTI, NEAR LP SCHOOL, GUWAHATI, KAMRUP (M), ASSAM, 781008 2: AKHIL BANSAL HEAD OF TAXATION AT M/S MMTC-PAMP INDIA PRIVATE LIMITED ADDRESS 592/K/3/2A NAKUL GALI VISHWAS NAGAR NORTH EAST DELHI 11003 VERSUS COMMISSIONER OF TAXES AND 6 ORS ASSAM, GOODS AND SERVICES TAX, DEPARTMENT OF FINANCE ANND TAXATION, KAR BHAWAN, GS ROAD, DISPUR, GHY 781006 2:ADDITIONAL COMMISSIONER OF STATE TAX OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 3:ASSISTANT COMMISSIONER OF STATE TAXES (OFFICER MENTIONED AT S. NO. 1 OF THE AUTHORIZATION FOR SEARCH DATED 19 08 2026) OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D Page No.# 2/6 ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 4:ASSISTANT COMMISSIONER OF STATE TAXES (OFFICER MENTIONED AT S. NO. 2 OF THE AUTHORIZATION FOR SEARCH DATED 19 08 2026) OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 5:ASSISTANT COMMISSIONER OF STATE TAXES (OFFICER MENTIONED AT S. NO. 3 OF THE AUTHORIZATION FOR SEARCH DATED 19 08 2026) OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 6:SUPERINTENDENT OF STATE TAXES (OFFICER MENTIONED AT S. NO. 4 OF THE AUTHORIZATION FOR SEARCH DATED 19 08 2026) OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 7:THE PRINCIPAL CHIEF COMMISSIONER CGST AND CENTRAL EXCISE AND SERVICE TAX GST BHAWAN MACHKHOWA KEDAR ROAD GUWAHATI- 78100 Advocate for the Petitioner : MR H BETALA, P AGARWAL,P MOHESWARI,MR. ADARSH KR. JAIN Page No.# 3/6 Advocate for the Respondent : SC, FINANCE AND TAXATION, SC, GST Linked Case : I.A.(Civil)/3603/2026 M/S MMTC PAMP INDIA PRIVATE LIMITED AND ANR. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SH AKHIL BANSAL ADDRESS OF PRINCIPAL PLACE OF BUSINESS AT GROUND FLOOR PALTAN BAZAR GS ROAD MANIPURI BASTI NEAR LP SCHOOL GHY 781008 KAMRUP M ASSAM 2: SHRI AKHIL BANSAL HEAD OF TAXATION AT MS MMTC PAMP INDIA PRIVATE LIMITED 592 K 3 2A NAKUL GALI VISHWAS NAGAR NORTH EAST DELHI 110032 VERSUS COMMISSIONER OF TAXES ASSAM AND ORS. GOODS AND SERVICE TAX DEPARTMENT OF FINANCE AND TAXATION KAR BHAWAN GS ROAD DISPUR GHY 781006 2:ADDITIONAL COMMISSIONER OF STATE TAX OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI D ASSAM NEW KAR BHAWAN GS ROAD DISPUR GHY 781006 3:ASSISTANT COMMISSIONER OF STATE TAXES OFFICER MENTIONED AT S NO 1 OF THE AUTHORIZATION FOR SEARCH Page No.# 4/6 DASTED 19 08 2026 OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GHY D ASSAM NEW KAR BHAWAN GS ROAD DISPUR GHY 781006 4:ASSISTANT COMMISSIONER OF STATE TAXES OFFICER MENTIONED AT S NO 2 OF THE AUTHORIZATION FOR SEARCH DASTED 19 08 2026 OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GHY D ASSAM NEW KAR BHAWAN GS ROAD DISPUR GHY 781006 5:ASSISTANT COMMISSIONER OF STATE TAXES OFFICER MENTIONED AT S NO 3 OF THE AUTHORIZATION FOR SEARCH DASTED 19 08 2026 OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GHY D ASSAM NEW KAR BHAWAN GS ROAD DISPUR GHY 781006 6:SUPERINTENDENT OF STATE TAXES OFFICER MENTIONED AT S NO 4 OF THE AUTHORIZATION FOR SEARCH DASTED 19 08 2026 OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GHY D ASSAM NEW KAR BHAWAN GS ROAD DISPUR GHY 781006 7:THE PRINCIPAL CHIEF COMMISSIONER CGST AND CENTRAL EXCISE AND SERVICE TAX GST BHAWAN MACHKHOWA KEDAR ROAD GHY 781001 Page No.# 5/6 ------------ Advocate for the applicant(s): Mr. H Betala Advocate for the respondent(s): Mr. B Gogoi, Addl. AG, Assam Standing Counsel, Finance Mr. H Baruah Mr. SC Keyal, Senior Counsel Standing Counsel, GST Mr. K Jain B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH ORDER 13.10.2026 Heard Mr. H Betala, the learned counsel appearing on behalf of the applicant. Also heard Mr. B Gogoi, the learned Standing Counsel, Finance and Taxation Department, who appears on behalf of respondent Nos.1 to 6 and Mr. SC Keyal, the learned Senior Counsel as well as Standing Counsel, GST assisted by Mr. K Jain, the learned counsel appears on behalf of the respondent No.7. 2. The present application has been filed for seeking leave of this Court to insert various pleadings as well as reliefs, as would be seen from a perusal of paragraph Nos. 7, 8, and 9 of the present application. Page No.# 6/6 3. This Court duly takes note of that the amendments which have been sought for are in respect to the same search and seizure which is impugned in the accompanying writ petition, and further better particulars and subsequent events have been brought in. These subsequent events have a direct nexus with the controversy in the accompanying writ petition. The amendments also include various other reliefs to be inserted. 4. It is the opinion of this Court that these amendments would be necessary for a proper adjudication of the writ petition. 5. Accordingly, this Court, therefore, allows the instant application, thereby permitting the applicant/petitioner to amend the accompanying writ petition in terms with the amendments sought for at paragraph Nos.7, 8, and 9 of the present application. 5. The petitioner is directed to file the amended consolidated writ petition on or before 06.11.2026. 6. Interlocutory application accordingly stands disposed of. JUDGE Comparing Assistant