GAHC010061142026

2026:GAU-AS:4811 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1744/2026 SRI BIPLOB MORAN SON OF BIJU MORAN, RESIDENT OF HEBEDA GAON, TENGAPANI GAON, PO. AND PS.-MAKUM, DISTRICT-TINSUKIA, ASSAM-786170 VERSUS THE UNION OF INDIA AND 2 ORS.

REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, I4INISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.664, NORTH BLOCK, NEWDELHI-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 TINSUKIA RANGE II TINSUKIA DIVISION ASSAM-786125 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 : 01.04.2026 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 petitioner. I have also heard Mr. SC K