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 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