GAHC010069322026

2026:GAU-AS:5069 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1978/2026 SAKIL ZAMAN SON OF HABIL ALI RESIDENT OF VILLAGE PAKABANGIP PARA, P.O.

BORDULGURI, P.S. SIPAJHAR, DISTRICT DARRANG, ASSAM 784145 VERSUS THE UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY TO THE 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 JURISDICTION OFFICER/SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX NATUNPARA SANTOSHI MAA ROAD MANGALDOI KOWAR PARA ASSAM 784125 MANGALDAI RANGE ASSA B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocates for the petitioner(s) : Mr. RS Mishra Advocates for the respondent(s) : Mr. SC Keyal Date on which Judgment is reserved : NA Date of Pronouncement of Judgment : 06.04.2026 Whether the Pronouncement is of the : NA Operative Part of the Judgment Whether the Full Judgment has been : Yes Pronounced JUDGMENT & ORDER(ORAL)

Heard Mr. RS Mishra, the learned counsel appearing on behalf of the peti