GAHC010083412026

2026:GAU-AS:5991 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2273/2026 BIRINCHI KUMAR GOGOi SON OF LATE DIMBESWAR GOGOI, RESIDENT OF MILAN NAGAR, HOUSING COLONY, OPPOSITE ASOMI SANGHA, P.O.- C.R. BUILDING, P.S.

AND DISTRICT- DIBRUGARH, ASSAM- 786003 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 DIBRUGARH RANGE-I C.R. BUILDING MILAN NAGAR F LANE P.O.- C.R. BUILDING DIBRUGARH ASSAM- 78600 Advocate for the Petitioner : MR. D SARAF, MR. S S GUPTA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

ORDER

30.04.2026 Heard Mr. S S Gupta, learned counsel for the petitioner. Also heard Ms. M Das, learned counsel for the respondent No. 1 as well as Mr. K Jain, learned counsel for the respondent Nos. 2 & 3.

2. The petitioner herein is a