GAHC010251452025 2025:GAU-AS:17164

THE GAUHATI HIGH COURT

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

Case No. : WP(C)/6516/2025

AJOY KUMAR DEB

S/O- MR. DHANANJOY DEB, RESIDENT OF RONGPUR PART-IV, RONGPUR,

DIST. CACHAR, ASSAM, PIN- 788009.

VERSUS

UNION OF INDIA AND 2 ORS

REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA,

MINISTRY OF FINANCE (DEPT. OF REVENUE) NORTH BLOCK, NEW DELHI.

2:PRINCIPAL COMMISSIONER

GST AND CENTRAL EXCISE COMMISSIONERATE

GUWAHATI GST BHWAN

KEDAR ROAD MACHKHOWA

GUWAHATI-781001.

3:SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX

SILCHAR-II RANGE SILCHAR DIVISION

ASSA

Advocate for the Petitioner : MR. SHANTANU SARMA, MR. A LAL

Advocate for the Respondent : DY.S.G.I., SC, GST

BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

ORDER

10.12.2025 Date :

Heard Mr. S. Sarma, learned counsel for the petitioner and Mr. S. Chetia, learned Standing Counsel, CGST, appearing for the respondent nos.2 & 3 as well as Mr. S. S. Roy, learned CGC, appears for respondent no.1.

2. It is the case of the petitioner that he is carrying on a proprietorship business of supply of construction materials in the name of M/s JMB Traders. The said firm is projected to be registered under the Ce