Page No.# 1/3 GAHC010243862025 2026:GAU-AS:3959 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2615/2025 SHRI GOUR CHANDRA SAHA PARTNER IN M/S BALAJI CONCAST AND M/S BALAJI STEEL ROLLING MILLS, TIDC PLOT, BODHJUNGNAGAR, INDUSTRIAL COMPLEX, /GROWITH CENTRE, KHEYERPUR, WEST TRIPURA, AGARTALA-799008, AGED ABOUT 65 YEARS. SON OF LATE GOPAL CHANDRA SAHA, RESIDENT OF 007, BANAMALIPUR, WARD NO. 15, NEAR LAL BAHADUR CLUB, PP- MADHYA BANAMALIPUR, SUB-SADAR, AGARTALA PART, WEST TRIPURA, TRIPURA- 799001. VERSUS THE UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SENIOR INTELLIGENCE OFFICER, DIRECTORATE OF GENERAL OF GOODS SERVICE TAX, INTELLIGENCE, GUWAHATI ZONAL UNIT, HOUSE NO. 77, RUPKONWAR JYOTI PRASAD AGARWAL ROAD, OPP. SRIMANTA SANKARDEVA KALAKSHETRA, P.O. PANJABARI, GUWAHATI-781 03 2:ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF GENERAL OF GOODS SERVICE TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWAL ROAD OPP. SRIMANTA SANKARDEVA KALAKSHETRA P.O. PANJABARI GUWAHATI 781 037. 3:THE SENIOR INTELLIGENCE OFFICER DIRECTORATE OF GENERAL OF GOODS SERVICE TAX Page No.# 2/3 INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWAL ROAD OPP. SRIMANTA SANKARDEVA KALAKSHETRA P.O. PANJABARI GUWAHATI-781 03 Advocate for the Petitioner : DR. ASHOK SARAF, B SARMA,MR P K BORA,MR S J SAIKIA,MR. N N DUTTA,MR P BARUAH,MR S K AGARWAL Advocate for the Respondent : SC, GST, B E F O R E HON’BLE MR. JUSTICE RAJESH MAZUMDAR ORDER 18.03.2026 Heard Dr. Ashok Saraf, learned Senior Counsel assisted by Mr. B. Sharma, learned counsel for the applicant, and Mr. S.C. Keyal, learned Standing Counsel, DGGI for the respondents. By the order dated 06.11.2025, this Court had granted privilege of pre-arrest bail to the petitioner on certain conditions and today a submission has been made by the learned Senior Counsel for the petitioner that the petitioner has co- operated with the investigation in the meantime. The learned Standing Counsel for DGGI has submitted that the investigation has been completed in the meantime and the final complaint has been filed before the appropriate forum. Accordingly, this Court finds it fit to make absolute the interim protection granted to the petitioner by the order dated 06.11.2025. Page No.# 3/3 AB closed. JUDGE Comparing Assistant