GAHC010024982026 2026:GAU-AS:2289 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/878/2026 SHASHI KUMAR CHOUDHURY SON OF SHRI JAGDISH PRASAD CHOUDHARY, RESIDENT OF SPACE TOWN HOUSING COMPLEX, BL-4, FLAT- 5J, VIP ROAD, KOLKATA-700052, WEST BENGAL WHO IS THE SOLE PROPRIETOR OF THE PROPRIETORSHIP CONCERN M/S S. K. ENTERPRISES HAVING ITS PRINCIPAL PLACE OF BUSINESS NEAR RITURAJ HOTEL, 3RD FLOOR, TALUKDAR BUILDING KEDAR ROAD, GUWAHATI, KAMRUP METROPOLITAN, ASSAM-781001.

VERSUS UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.

2:PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD GUWAHATI-781001.

3:ASSISTANT COMMISSIONER CGST RANGE-I GST BHAWAN

2ND FLOOR ROOM NO. 212 KEDAR ROAD MACHKHOWA GUWAHATI-781001.

4:SUPERINTENDENT CGST AND CX I-A RANGE GST BHAWAN KEDAR ROAD GUWAHATI-781001 Advocate for the Petitioner : DR. ASHOK SARAF, MR P BARUAH,MR. P DAS,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 THE HON’BLE MR JUSTICE ARUN DEV CHOUDHURY

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