hc113 Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Gauhati High Court

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Page No.# 1/43

GAHC010208702019

THE GAUHATI HIGH COURT

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

Case No. : WP(C) 6756/2019

1:CALCOM CEMENT INDIA LTD.

(CEMENT GRINDING UNIT) VILL. PIPALPURKHI, P.O. LANKA, DIST.

NAGAON, ASSAM- 788931, A COMPANY REGISTERED UNDER THE

COMPANIES, ACT, 1956 HAVING ITS REGISTERED OFFICE AT 3RD, AND

4TH FLOOR, ANIL PLAZA II, ABC, G.S. ROAD, GUWAHATI-781005, ASSAM,

REP. BY SHRI SUNIL AGGARWAL, THE EXECUTIVE DIRECTOR OF THE

PETITIONER COMPANY.

VERSUS

1:UNION OF INDIA AND 7 ORS.

REP. BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE,

DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110001

2:SECRETARY TO THE GOVT. OF INDIA

MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI-110107

3:JOINT SECRETARY

TO THE GOVT. OF INDIA

MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI-110107

4:THE UNDER SECRETARY

TO THE GOVT. OF INDIA

MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI-110001

Page No.# 2/43

5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX

GST BHAWAN

KEDAR ROAD

FANCY BAZAR

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 1

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

GUWAHATI-781001

6:ASSISTANT COMMISSIONER

CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION

GST BHAWAN

KEDAR ROAD

FANCY BAZAR

GUWAHATI-781001

7:CENTRAL BOARD OF EXCISE AND CUSTOMS

REP. BY ITS CHAIRMAN

MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI-110001

8:THE GOODS AND SERVICE TAX COUNCIL

5TH FLOOR

TOWER II

JEEVAN BHARTI BUILDING

JANAPATH ROAD

CONNAUGHT PLACE

NEW DELHI-11000

Advocate for the Petitioner : DR. A SARAF

Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 4488/2019 1:M/S BARAK ISPAT PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 (READ WITH COMPANIES ACT 2013) AND HAVING ITS OFFICE SITUATED AT MOHANPUR ROAD SRIKONA SILCHAR-26 ASSAM Page No.# 3/43 MOUZA SRIKONA DIST. CACHAR ASSAM REP. BY SRI MANOJ KUMAR SHARMA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX SILCHAR-II RANGE SILCHAR Page No.# 4/43 ASSAM 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2764/2019 1:PRATAAP SNACKS LTD. (UNIT-II) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT PLOT NO. 40-

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 2

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

BRAHMAPUTRA INDUSTRIAL PARK GAURIPUR AMINGAON GUWAHATI- 781031. THE PETITIONER IN THE PRESENT CASE IS REP. BY ONE OF ITS DIRECTORS SRI ARVIND KUMAR MEHTA.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:JOINT SECRETARY TO THE GOVT. OF INDIA Page No.# 5/43 MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:ASSISTANT COMMISSIONER GST DIVISION-I GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 7812/2018 1:SUN PHARMA LABORATORIES LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS UNIT AT MIRZA PALASHBARI ROAD VILL- KOKRAJHAR DIST. KAMRUP GUWAHATI ASSAM- 781128.

Page No.# 6/43 THROUGH SRI MURLI BAHUGUNA SENIOR EXECUTIVE (INDIRECT TAXATION) AUTHORIZED REPRESENTATIVE OF THE PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE AND DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION MINISTRY OF COMMERCE AND INDUSTRY NORTH BLOCK NEW DELHI- 110001.

2:COMMISSIONER OF GOODS AND SERVICE TAX SETHI TRUST BUILDING G.S. ROAD BHANGAGARH GUWAHATI ASSAM ASSM PIN – 781005.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 3

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

3:STATE OF ASSAM REP. BY THE SECRETARY DEPARTMENT OF FINANCE GOVT. OF ASSAM DISPUR GUWAHATI- 781005.

Advocate for the Petitioner : MRS. R BORAH Advocate for the Respondent : SC GST Linked Case : WP(C) 5233/2019 1:ASSAM CARBON PRODUCTS LTD. A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT Page No.# 7/43 1956 HAVING ITS REGD. OFFICE AT BIRKUCHI NARENGI CHANDRAPUR ROAD GHY- 26 AND IN THE PRESENT PROCEEDINGS REP. BY SHRI KAILASH CHAND JOSHI ADVISOR FINANCE AND ACCOUNTS OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION GST BHAWAN KEDAR ROAD Page No.# 8/43 FANCY BAZAR GHY-1 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : MR. R DUBEY Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2664/2019 1:SHREE BALAJI ENTERPRISE A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR ROOM NO 526 H.B.ROAD FANCY BAZAAR GHY-1 AND ITS FACTORY SITUATED AT INDUSTRIAL GROWTH CENTRE CHAYGAON JAMBARI DIST- KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI DURGA DUTT AGARWAL VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 Page No.# 9/43 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2761/2019 1:PDP STEELS LTD.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 4

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT ESPLANDE MANSION GOVERNMENT PLACE EAST KOLKATA- 700069 IN THE STATE OF WEST BENGAL AND ITS FACTORY Page No.# 10/43 SITUATED AT BONDA NARENGI ASSAM REP. BY SRI RAHUL PASARI ON OF THE DIRECTORS OF THE PETITIONER COMPANY AND RESIDENT OF 4A RAINY PARK KOLKATA..

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN Page No.# 11/43 KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 3601/2019 1:INDIA CARBON LTD. A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD OFFICE AT NOONMATI GUWAHATI- 20 AND IN THE PRESENT PROCEEDINGS REP. BY SRI SHYAMAL KUMAR BHATTACHARJYA THE GENERAL MANAGER (ADMN AND COMMERCIAL) OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 Page No.# 12/43 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 5

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2659/2019 1:SHREE BALAJI POLYMERS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR H.B. ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT VILL. KOIRABARI CHOWKIGATE CHANGSARI DIST. KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS Page No.# 13/43 PARTNERS MS. PRACHI AGARWAL.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN Page No.# 14/43 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2661/2019 1:NANO STEEL PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR ABOVE VIKASH AGENCIES G.S.ROAD BHANGAGARH GHY-5 AND ITS FACTORY SITUATED AT IID CENTRE MORANJANA RANGIA IN THE DISTRICT OF KAMRUP (R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI VIKASH KHEMKA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 6

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA Page No.# 15/43 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2430/2019 1:ASSAM ENTERPRISE LLP. A LIMITED LIABILITY PARTNERSHIP FIRM INCORPORATED UNDER THE PROVISIONS OF THE LIMITED LIABILITY PARTNERSHIP ACT 2008 AND HAVING ITS FACTORY SITUATED AT BIRKUCHI BONDANARENGI GUWAHATI AND REP. BY SRI MISHRILAL RAJAK ONE OF THE PARTNERS OF THE PARTNERSHIP FIRM AND A R/O- 26 PRINCE AHMED SHAH ROAD MERLINE RESIDENCY FLAT-5M KOLKATA- 23 VERSUS Page No.# 16/43 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GST GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GST GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Page No.# 17/43 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC FINANCE AND TAXATION Linked Case : WP(C) 3055/2019 1:CENTURY PLYBOARDS (I) LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 TARATALA ROAD K O LKAT A – 7 0 0 0 88 AND CARR Y I N G ON B U SI N ES S I N THE NAM E AND S TYLE OF PURBANCHAL TIMBER INDUSTRIES.

2: PURBANCHAL TIMBER INDUSTRIES A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Page No.# 18/43 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 7

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2668/2019 1:NORTH EAST WOOD SUPPLY A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT S.J. ROAD ATHGAON GUWAHATI0-781001 AND ITS FACTORY SITUATED AT LOKHRA ROAD SAWKUCHI GUWAHATI-781018 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI DINESH AGARWAL.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE Page No.# 19/43 DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II D I V I SION SETHI T R U ST B U I L DING 4TH FLO O R G . S . R O A D BH A N G AG A R H GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Page No.# 20/43 Linked Case : WP(C) 2762/2019 1:PRATAAP SNACKS LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT DAG NO. 98-

IOC MAIN ROAD GAURIPUR NEAR GAURIPUR THANA AMINGAON GUWAHATI- 781031. THE PETITION IN THE PRESENT CASE IS REP. BY ONE OF ITS DIRECTORS SRI ARVIND KUMAR MEHTA.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 8

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Page No.# 21/43 GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:ASSISTANT COMMISSIONER GST DIVISION-I GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 3606/2019 1:CARBON RESOURCES PVT. LTD. A PVT LIMITED COMPANY HAVING ITS REGD OFFICE AT 55B AND ITS FACTORY AT VILLAGE KUKURMARI DHALIGAON P.O- DHALIGAON DIST- CHIRANG(BTAD) PIN- 783385 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA KUMAR SHARMA THE DIRECTOR PROJECT OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Page No.# 22/43 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2715/2019 Page No.# 23/43 1:SAJJAN KUMAR JALAN (HUF) AND ANR. REP. BY ITS KARTA SHRI SAJJAN KUMAR JALAN S/O- LT BALADEO JALAN AGED ABOUT 62 YEARS R/O- M.S.ROAD ALU PATTY FANCY BAZAAR GHY-01 2: JALAN AGRO PRODUCTS A PROPRIETORSHIP CONCERN OF WHICH PETITIONER NO 1 IS THE PROPRIETOR AND HAVING ITS FACTORY SITUATED AT R.G.B.ROAD OPP. RAJDHANI NURSERY GHY-06 DIST- KAMRUP ASSAM VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 9

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR Page No.# 24/43 GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2208/2019 1:STAR CEMENT LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT MAYUR GARDEN 2ND FLOOR OPP RAJIV BHAWAN G S ROAD GUWAHATI- 781005 ASSAM AND REP. BY MR. SANJIB KUMAR SAHARIA ASSTT MANAGER (LEGAL VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND Page No.# 25/43 PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSTT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2673/2019 1:M/S. KISHLAY SAVOURY FOODS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP Page No.# 26/43 ACT 1932 AND HAVING ITS REGISTERED OFFICE AT 5TH FLOOR ANUPAM BUIDING A.T. ROAD GUWAHATI-9 AND ITS FACTORY SITUATED AT NH-37 SARUSAJAI NEAR LOKHRA CHARIALI GUWAHATI-34 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI SUMIT KUMAR BAJAJ.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 10

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Page No.# 27/43 CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2703/2019 1:AMIKER ENTERPRISES PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT H.B. ROAD MACHKOWA GUWAHATI-781009 AND ITS FACTORY SITUATED AT SILA SEDURI GHOPA AMINGAON GUWAHATI-781031 DIST.-KAMRUP(R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI YASH VARDHAN SARAWGI.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN Page No.# 28/43 NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II D I VISIO N S ETHI T R U ST B U IL D ING 4TH F L O O R G . S . RO A D BH A N G A G AR H GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2660/2019 1:M/S. HOMETEK INDIA SNACKS MANUFACTURING CO. A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR DWARKA KUNJ Page No.# 29/43 RANI SATIJI MARG FANCY BAZAAR GUWAHATI AND ITS FACTORY SITUATED AT VILL. SILA CHANGSARI DIST. KAMRUP (R) ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SRI PRAMOD KUMAR CHOUDHARY.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 11

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR Page No.# 30/43 G.S. ROAD BHANGAGARH GUWAHATI-781005.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 4350/2019 1:ABDOS LAMITUBES PRIVATE LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PORVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT PUB BORAGAON P.O- GARCHUK GUWAHATI- 781035 AND IN THE PRESENT PROCEEDINGS REP. BY MR.BIJAY AGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION Page No.# 31/43 UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GU W A H A T I – II D I V I SION GST B HA W AN K E D E R R O AD F A N CY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE OF CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 3052/2019 1:CENTURY PLYBOARDS (I) LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 TARATALA ROAD KOLKATA-700088 AND CARRYING ON BUSINESS IN THE NAME AND STYLE OF CENT PLY.

2: CENT PLY A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD Page No.# 32/43 PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 12

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN Page No.# 33/43 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2662/2019 1:SHREE BALAJI UDYOG A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR H.B ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT INDUSTRIAL GROWTH CENTRE CHAYGAON VILL. NO.-2 JAMBARI MOUZA-BONGAON DIST. KAMRUP ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SMT. SANTOSHI DEVI AGARWAL.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY Page No.# 34/43 DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 13

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 7808/2018 1:ERIS LIFESCIENCES LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS UNIT AT PLOT NO. 30-31 BRAHMAPUTRA INDUSTRIAL PARK VILL- SILA MOUZA- SENDURI GHOPA AMINGAON NORTH GUWAHATI Page No.# 35/43 DIST. KAMRUP – 781031 ASSAM THROUGH SRI ANIL KUMAR SINGH SENIOR GENERAL MANAGER AUTHORIZED REPRESENTATIVE OF THE PETITIONER COMPANY.

:COMMISSIONER OF GOODS AND SERVICE TAX SETHI TRUST BUILDING G.S. ROAD BHANGAGARH GUWAHATI- ASSAM PIN- 781005.

:STATE OF ASSAM REP. BY THE SECRETARY DEPARTMENT OF FINANCE TO THE GOVT. OF ASSAM.

Advocate for the Petitioner : MRS. R BORAH Advocate for the Respondent : SC GST Linked Case : WP(C) 6764/2019 1:ALSTHOM INDUSTRIES LTD. A COMPANY REGD. UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT 3RD AND 4TH FLOOR ANIL PLAZA II ABC G.S. ROAD Page No.# 36/43 GUWAHATI-781005 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI SUNIL AGGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 7 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Page No.# 37/43 REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 14

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Linked Case : WP(C) 2677/2019 1:M/S. PITARJI BIOFUELS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT HANUMAN KATA COMPOND NH-37 JAWAHAR NAGAR KHANAPARA GHY-22 AND ITS FACTORY SITUATED AT OLD HARD BOARD ROAD PANIKHAITI CHARIALI PANIKHAITI GHY- 26 IN THE DISTRICT OF KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VARUN AGARWAL VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN Page No.# 38/43 NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 6759/2019 1:CALCOM CEMENT INDIA LTD. (CEMENT GRINDING UNIT) VILL. PIPALPURKHI P.O. LANKA DIST. NAGAON ASSAM- 788931 Page No.# 39/43 A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT 3RD AND 4TH FLOOR ANIL PLAZA II ABC G.S. ROAD GUWAHATI-781005 ASSAM REP. BY SHRI SUNIL AGGARWAL THE EXECUTIVE DIRECTOR OF THE PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 7 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 Page No.# 40/43 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 15

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

Linked Case : WP(C) 1936/2019 1:M/S. RHINO PRINT O PACKS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT C.I.T.I COMPLEX KALAPAHAR INDUSTRIAL AREA BISHNUPUR GUWAHATI DIST. KAMRUP ASSAM AND IN THE PRESENT PORCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VINOD KUMAR LOHIA.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

Page No.# 41/43 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2757/2019 1:ASSAM ROOFING LTD.

Page No.# 42/43 A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY SITUATED AT BONDA NARENGI ASSAM REPRESENTED BY SRI BHAGIRATH PASARI THE MANAGING DIRECTOR OF THE PETITIONER COMPANY AND RESIDENT OF 4A RAINY PARK KOLKATA.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 16

Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX Page No.# 43/43 GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

BEFORE HONOURABLE MR. JUSTICE N. KOTISWAR SINGH ORDER Date : 06-11-2019 Heard Mr. S.C. Keyal, learned ASGI appearing for the Union respondents, who submits that the process is going on to sort out the issue raised in these petitions.

In view of above, he prays for 6 (six) weeks’ time to take instructions in this regard. Prayer is allowed. List these matters again on 18.12.2019.

JUDGE Comparing Assistant

Indian Kanoon – http://indiankanoon.org/doc/89455762/ 17

hc113 Calcom Cement India Ltd vs Union Of India And 7 Ors on 6 November, 2019

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