GAHC010022402026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/625/2026 VINIT SHYAMSUKHA PROPRIETOR OF M/S S.G. ENTERPRISES, AGED ABOUT 40 YEARS, SON OF LATE LUNKARAN SHYAMSUKHA, RESIDENT OF MISSION ROAD, BARPETA ROAD, BARPETA, ASSAM- 781315 IN THE DISTRICT OF BARPETA, ASSAM VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE AND TAXATION DEPARTMENT, NEW DELHI

2:THE JOINT COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 (ASSAM)

3:THE SUPERINTENDENT (HQRS. ANTI-EVASION)

UNIT-1 GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 (ASSAM)

4:THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 (ASSAM Advocate for the Petitioner : DR. ASHOK SARAF, MR P BARUAH,MR. N N DUTTA,MR S J SAIKIA,MR P K BORA,B SARMA,MR. A. KAUSHIK Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

ORDER

06.02.2026 Heard Dr. A Saraf, learned Senior counsel assisted by Mr. A Kaushik, learned counsel for the petitioner.