GAHC010037292026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1056/2026 SRI PRATIK RAJ GAUTAM S/O LATE SURRYA KR. BHAGAWATI, HOUSE NO. 188, SIX-MILE, SASAL ROAD, NEAR NAGALAND HOUSE, KHANPARA, AROOHI PATH, KAMRUP(M), ASSAM VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66, NORTH BLOCK, NEW DELHI-110001..

2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS

5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001

3:THE ADDITIONAL COMMISSIONER (APPEALS)

CGST C. EX AND CUSTOMS

3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM

4:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX RANGE-II GUWAHATI ASSA B E F O R E HON’BLE MR. JUSTICE SANJAY KUMAR MEDHI Advocate for the petitioner : Shri R.S. Mishra, Advocate Advocates for the respondents : Shri S.C. Keyal, Sr. Standing Counsel, CGST;

Shri S.K. Medhi, CGC.

assisted by Ms. M. Das.

Date of hearing and judgment : 25.02.2026.

JUDGMENT & ORDER (Oral)

Heard Shri R.S. Mishra, learned counsel for the petitioner and Shri S. C.

Keyal, learned Senior Stan