Gauhati High Court
I.A.(Civil)/1091/2026 of PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE (COMMISSIONERATE), GUWAHATI AND 2 ORS Vs PEPSICO INDIA HOLDINGS PVT. LTD. AND ANR on 22 September 2026
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,
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
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
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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.
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