GAHC010003272026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/252/2026 CHOUDHURY TEA AND AGRO INDUSTRIES PVT LTD A PRIVATE LIMITED COMPANY REPRESENTED BY ONE OF ITS DIRECTORS SRI PRITHIVI BASUMATARY AND HAVING ITS REGISTERED OFFICE SITUATED AT C/O-FATEMABAD TEA ESTATE, BAKSA, BTAD ,BARENGABARI, BAKSA , ASSAM , PIN-781315 VERSUS UNION OF INDIA AND ORS REPRESENTED BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO 66 A, NORTH BLOCK, NEW DELHI 110001

2:THE PRINICPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI ASSAM 781001

3:THE SUPERINTENDENT OF CGST NALBARI UNIT GST BHAWAN KADER ROAD MACHKHOWA GUWAHATI 781001 4:THE DEPUTY COMMISSIONER OF TAXES GUWAHATI ZONE B KAR BHAWAN GS ROAD DISPUR GUWAHATI ASSAM 78100 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocates for the petitioner(s) : Mr. A Goyal Advocates for the respondent(s) : Mr. S Chetia Date on which Judgment is reserved : NA Date of Pronouncement of Judgment : 11.02.2026 Whether the Pronouncement is of the : NA Operative Part of the Judgment Whether the Full Judgment has been : Yes Pronounced JUDGMENT &