GAHC010254912025

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THE GAUHATI HIGH COURT

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

Case No. : WP(C)/6502/2025

M/S BARLUIT ORGANIC FARMERS PRODUCER COMPANY LIMITED A CO. REGISTERED UNDER THE COMPANIES ACT 2013 HAVING ITS

REGISTERED OFFICE AT VILL. ELENGDAL, P.O. JANIGOG, P.S. AND DIST. NALBARI, ASSAM 781334, AND REPRESENTED BY ONE OF A DIRECTOR

SRI DWIPEN CH. BAISHYA.

VERSUS

THE UNION OF INDIA AND 3 ORS

REPRESENTED BY THE SECRETARY OFGOVERNMENT OF INDIA,

MINISTRY OFFINANCE NEW DELHI-110001.

2:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

CENTRAL EXCISE AND CUSTOMS

5TH FLOOR GST BHWAN

KEDAR ROAD MACHKHOWA

GUWAHATI 781001

3:THE ADDL. COMMISSIONER (APPEALS)

CGST

C/EX AND CUSTOMS GUWAHATI 01

ASSAM.

4:THE SUPERINTENDENT / JURISDICTIONAL OFFICER

CENTRAL GOODS AND SERVICE TAX

NALBARI RANGE

ASSAM

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