GAHC010037302026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1066/2026 SRI NAIMUL ISLAM BARBHUIYA SON OF ABDUL MANNAN BARBHUIYA,RESIDENT OF SWETI PT. 1 (SANTI PT 1),BEHARA BAZAR, SILCHAR DISTRICT-CACHAR, ASSAM-788817.

VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,ROOM NO. 66A, 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/JURISDICTION OFFICER CENTRAL GOODS AND SERVICE TAX SILCHAR I RANGE SILCHAR-

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, le