GAHC010060702023 2026:GAU-AS:3656 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1645/2023 GAUTAM BANERJEE PROPRIETOR OF M/S KOOLTECH SYSTEMS (ASSAM), NEAR APSARA CINEMA HALL, G.S ROAD, ULUBARI, GUWAHATI, DISTRICT- KAMRUP METRO, ASSAM VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA , MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-781006

2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVT. OF INDIA NEW DELHI-110001

3:THE COMMISSIONER (APPEALS)

CENTRAL GST AND CENTRAL EXCISE ASSAM

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

4:THE ASSISTANT COMMISSIONER CENTRAL GST COMMISSIONERATE GUWAHATI DIVISION-I, GST BHAWAN KEDAR ROAD, MACHKHOWA GUWAHATI-781001, ASSAM.

B E F O R E Hon’ble MR. JUSTICE SANJAY KUMAR MEDHI Advocate for the petitioner : Dr. Ashok Saraf, Sr. Advocate.

Shri A. Kaushik, Advocate.

Advocates for the respondents : Shri S. C. Keyal, Sr. SC, CGST.

Date of hearing and judgment : 12.03.2026

JUDGMENT AND ORDER (ORAL)

The challenge instituted in this petition has filed under Art