GAHC030002262026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/39/2026 M/s Pugos Product Private Limited, A Company registered under the Companies Act, 1956, Having registered office at Mizoram Civil Pensioners Association (MCPA) Building, Tuikual South, Opposite Tennis Court, Aizawl, Mizoram-796001 R/b its Managing Director, Mr. Sampathkumar Janardhan S/o Janardhan Chanda VERSUS The Assistant Commissioner of Central Goods and Services Tax and 2 Ors.

Aizawl Division, Upper Khatla, M G Road, Aizawl, Mizoram - 796001 2:The Assistant Commissioner of Central Goods and Services Tax Aizawl Audit Circle Upper Khatla M G Road Aizawl Mizoram - 796001

3:The Superintendent of Central Goods and Services Tax Aizawl Audit Circle Upper Khatla M G Road Aizawl Mizoram - 79600 Advocate for the Petitioner : Daniel Remruatkima Hrahsel Advocate for the Respondent :

BEFORE HONOURABLE MR. JUSTICE MRIDUL KUMAR KALITA

ORDER

27.04.2026 Date : --

1. Heard Mr. Rajeev Channappa Nulvi, learned counsel for the for the petitioner.

2. This application under Article 226 of the Constitution of India has been filed by the petitioner, namely M/s Pugos Products Private