GAHC010022412026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/630/2026 JAI KUMAR SHYAMSUKHA PROPRIETOR OF M/S JAI SHREE MARKETING, SON OF LATE LUNKARAN SHYAMSUKHA, RESIDENT OF MISSION ROAD, BARPETA ROAD, BARPETA, ASSAM, PIN- 781315, DIST. BARPETA, ASSAM VERSUS THE UNION OF INDIA AND 2 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.

3:THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI Advocate for the Petitioner : DR. ASHOK SARAF, 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. Also heard Mr. S Chetia, learned counsel for the respondents No. 2 to 3; Ms. J Sharma, learned counsel for the respondent No.1.

2. The petitioner is aggrieved by the demand cum show cause notice dated

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