GAHC010251992025

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THE GAUHATI HIGH COURT

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

Case No. : WP(C)/6486/2025

MONOJIT DEBNATH

SON OF LATE BIRENDRA DEBNATH, RESIDENT OF COLLEGE ROAD,

HAILAKANDI, W/NO. 13, P.S., P.O. AND DISTRICT- HAILAKANDI, ASSAM-

788151.

VERSUS

THE UNION OF INDIA AND 3 ORS.

REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA,

MINISTRY OF FINANCE NEW DELHI-110001

2:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS SERVICE TAX

CENTRAL EXCISE AND CUSTOMS

5TH FLOOR

GST BHAWAN KEDAR ROAD MACHKHOWA

GUWAHATI-781001

3:THE ADDITIONAL COMMISSIONER (APPEALS)

CGST

C.EX AND CUSTOMS

GUWAHATI-01

ASSAM

4:THE SUPERINTENDENT

CENTRAL GOODS AND SERVICE TAX

HAILAKANDI RANGE

ASSA

Advocate for the Petitioner : MR. A K GUPTA, MS B SARMA,MR. R S MISHRA

Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER

10.12.2025 Heard Ms. B. Sarma, learned counsel for the petitioner and Shri K. Jain learned counsel on behalf of Shri SC Keyal, learned Senior Standing Counsel, CGST appearing for the respondents.

2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, “M/S Monojit Debnath” as the sole pr