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GAHC010098762024

2026:GAU-AS:5981

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/3038/2024

ASSAM ELECTRICITY REGULATORY COMMISSION

REPRESENTED BY MANOJ KUMAR DEKA, SECRETARY, A.S.E.B. CAMPUS

DWARANDHAR BIDYUT NIYAMAT BHAWAN, SIXTH MILE GUWAHATI

ASSAM-22

VERSUS

THE UNION OF INDIA AND 5 ORS

MINISTRY OF FINANCE, REPRESENTED BY THE SECRETARY TO THE

MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI

2:THE ADDITIONAL COMMISSIONER

GUWAHATI

O/O GST BHAWAN

MACHKHOWA

GUWAHATI

ASSAM-01

3:THE PRINCIPAL CHIEF COMMISSIONER

CGST AND CENTRAL EXCISE AND SERVICE TAX

GST BHAWAN

KEDAR ROAD

GUWAHATI

ASSAM

4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NEW DELHI

5:THE ADDITIONAL DIRECTOR

INVESTIGATION

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE

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H.NO. 77

WARD NO. 54

OPPOSITE SRIMANTA SANKARDEVAKALAKSHETRA

PANJABARI MAIN ROAD

GUWAHATI

ASSAM-37

6:THE COMMISSIONER (APPEALS) CGST

C.EX AND CUSTOMS

MACHKHOWA

KEDAR ROAD

GUWAHATI

ASSA

Advocate for the Petitioner : MR S K SAHA, MS. N GOGOI,MS. N HAWELIA,MS. M L GOPE

Advocate for the Respondent : DY.S.G.I., MR. S C KEYAL (R-5),MS. N KAKATI (R-5),K JAIN (R-

5),SC, GST

Linked Case : WP(C)/4842/2022

ASSAM ELECTRICITY REGULATORY COMMISSION

ASEB CAMPUS

DWARANDHAR BIDYUT NIYAMAT BHAWAN

SIXTH MILE

GUWAHATI

ASSAM-22

VERSUS

THE UNION OF INDIA AND 4 ORS

MINISTRY OF FINANCE

REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE

GOVERNMENT OF INDIA

NEW DELHI

2:SENIOR INTELLIGENCE OFFICER

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE

H.N. 77

WARD O. -54

OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA

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PANJABARI

MAIN ROAD

GUWAHATI

ASAM-37

3:THE ADDITIONAL DIRECTOR

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE

H.N. 77

WARD O. -54

OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA

PANJABARI

MAIN ROAD

GUWAHATI

ASAM-37

4:HE PRINCIPAL CHIEF COMMISSIONER

CGST AND CENTRAL EXCISE AND SERVICE TAX

GST BHAWAN

KEDAR ROAD

GUWAHATI

ASSAM

5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NEW DELHI

------------

Advocate for : MS. N HAWELIA

Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS

Linked Case : WP(C)/4841/2022

ASSAM ELECTRICITY REGULATORY COMMISSION

ASEB CAMPUS

DWARANDHAR BIDYUT NIYAMAT BHAWAN

SIXTH MILE

GUWAHATI

ASSAM-22

VERSUS

THE UNION OF INDIA AND 4 ORS

MINISTRY OF FINANCE

REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE

GOVERNMENT OF INDIA

NEW DELHI

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2:SENIOR INTELLIGENCE OFFICER

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE

H.N. 77

WARD O. -54

OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA

PANJABARI

MAIN ROAD

GUWAHATI

ASAM-37

3:THE ADDITIONAL DIRECTOR

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE

H.N. 77

WARD O. -54

OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA

PANJABARI

MAIN ROAD

GUWAHATI

ASAM-37

4:THE PRINCIPAL CHIEF COMMISSIONER

CGST AND CENTRAL EXCISE AND SERVICE TAX

GST BHAWAN

KEDAR ROAD

GUWAHATI

ASSAM

5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NEW DELHI

------------

Advocate for : MS. M L GOPE

Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS

Linked Case : WP(C)/4376/2023

ASSAM ELECTRICITY REGULATORY COMMISSION

ASEB CAMPUS DWARANDHAR BIDYUT NIYAMAT BHAWAN SIXTH MILE

GUWAHATI ASSAM 22

VERSUS

THE UNION OF INDIA AND 4 ORS

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MINISTRY OF FINANCE REP .BY THE SECRETARY TO THE MINISTRY OF

FINANCE GOVT. OF INDIA NEW DELHI

2:THE ADDITIONAL COMMISSIONER GUWAHATI

O/O GST BHAWAN MACHKOWA GUWAHATI ASSAM 1

3:THE PRICNIPAL CHIEF COMMISSIONER

CGST AND CENTRAL EXCISE AND SERVICE TAX GST BHAWAN KEDAR

ROAD GUWAHATI ASSAM

4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NEW DELHI

5:THE ADDITIONAL DIRECTOR

INVESTIGATION

O/O THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX

INTELLIGENCE H N 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVE

KALAKSHETRA PANJABARI MANI ROAD GUWAHATI ASSAM 37

------------

Advocate for : MS. M L GOPE

Advocate for : SC

GST appearing for THE UNION OF INDIA AND 4 ORS

BEFORE

HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

ORDER

29.04.2026

Heard Ms. M L Gope, learned counsel appearing for t