WP(C)/2722/2024 of RAJIB AGARWALA Vs THE UNION OF INDIA AND 5 ORS. on 28 July 2026

GAHC010109402024

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2722/2024

RAJIB AGARWALA

SON OF DHANRAJ AGARWALA

REPRESENTING DM SERVICES PRIVATE LIMITED

HAVING THEIR BUSINESS AT GROUND FLOOR

GANPATI ENCLAVE

GS ROAD

ULUBARI

GUWAHATI- 781007

KAMRUP METROPOLITAN

ASSAM.

VERSUS

THE UNION OF INDIA AND 5 ORS.

REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

NORTH BLOCK

2:THE STATE OF ASSAM

REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE

GOVERNMENT OF ASSAM

FINANCE (TAXATION) DEPARTMENT

Page No.# 2/3

DISPUR

GUWAHATI- 781006

ASSAM.

3:THE PRINIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE

GST BHAWAN

KEDAR ROAD

GUWAHATI- 781001.

4:THE ASSISTANT COMMISSIONER

GST AND CENTRAL EXCISE COMMISSIONERATE

GUWAHATI

GST BHAWAN

KEDAR ROAD

MACHKHOWA

GUWAHATI- 781001.

5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

1ST FLOOR

TOWER NBCC PLAZA

1

SECTOR-5

PUSHP VIHAR

6:THE CHAIRPERSON

GOODS AND SERVICE TAX COUNCIL

5TH FLOOR

TOWER-II

JEEVAN BHARTI BUILDING

JANPATH ROAD

CONNAUGHT PLACE

NEW DELHI- 110001.

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For the Petitioner(s) : Ms. P. Sharma, Advocate For the Respondent(s) : Mr. S. C. Keyal, SC, CGST

: Mr. K. Jain, Advocate

: Mr. B. Choudhury, Standing Counsel

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BEFORE

HONOURABLE MR. JUSTICE DEVASHIS BARUAH