Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
Gauhati High Court
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
Page No.# 1/35
GAHC010111152021
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WA/162/2021
THE UNION OF INDIA AND 4 ORS
REP. BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI- 110011.
2: THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN
NEW DELHI.
3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
4: ASST. COMMISSIONER
GST AND CENTRAL EXCISE
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
5: THE SUPERINTENDENT
GST AND CENTRAL EXCISE
TECH-I
GUWAHATI-II DIVISION
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001
VERSUS
M/S KESHARI INDUSTRIES
A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN
Page No.# 2/35
PARTNERSHIP ACT, 1932 AND HAVING ITS REGD. OFFICE AT FACTORY AT ABHAYPUR, SHILASUNDARI, GAURIPUR, GUWAHATI-31, ASSAM, REP. BY
SRI PAWAN KUMAR SONI, ONE OF THE PARTNERS OF THE FIRM.
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 1
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
Advocate for the Petitioner : MR. S C KEYAL
Advocate for the Respondent : MS S SHARMA
Linked Case : WA/163/2021
THE UNION OF INDIA AND 3 ORS.
REP. BY SECRETARY
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NORTH BLOCK
CENTRAL SECRETARIAT
NEW DELHI-110011.
2: THE JOINT COMMISSIONER
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
3: THE ASST. COMMISSIONER GUWAHATI DIVISION
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA GUWAHATI- 781001.
4: SUPERINTENDENT (TECHNICAL-I)
CGST AND CENTRAL EXCISE DIVISION-I
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
VERSUS
M/S TOPCEM INDIA
A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE
INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT VILL.- GAURIPUR
P.O. COLLEGE NAGAR
MOUZA- SILASUNDARIGHOPA
AMINGAON- 781031 IN THE DIST OF KAMRUP(M)
GUWAHATI
ASSAM
Page No.# 3/35
THE PRESENT PROCEEDINGS IS REP. BY SRI ARUN KEJRIWAL
THE AUTHORIZED SIGNATORY OF THE FIRM.
————
Advocate for : MR. S C KEYAL Advocate for : DR. A SARAF appearing for M/S TOPCEM INDIA Linked Case : WA/230/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 2
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST A N D C E N T R A L E X C I S E G S T B H A W A N 2 N D F L O O R K E D A R R O A D M A C H K H O W A GUWAHATI-781001 4: THE ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I GUWAHATI-II DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 VERSUS M/S AHINSHA CHEMICALS LTD. (INSTANT TEA DIVISION) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE Page No.# 4/35 COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT N.T. ROAD MILANPUR DIST- NALBARI A S S A M – 7 8 1 3 3 5 R E P RES E N T E D B Y S R I P A W AN KU M A R J A IN T H E A U T H O R I Z E D REPRESENTATIVE OF THE COMPANY
————
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S AHINSHA CHEMICALS LTD.
Linked Case : WA/208/2021 THE UNION OF INDIA AND 4 ORS REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : A S S T . C O M M I S S I O N E R G S T A N D C E N T R A L E X C I S E O F F I C E O F T H E A S S T . COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE GUWAHATI DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001.
Page No.# 5/35 VERSUS BULLAND CEMENT PVT LTD A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT AND FACTORY VILLAGE- BAMUNGAON LANKA DIST.- NAGAON ASSAM REP. BY SRI AJIT KR. CHOUDHURY.
————
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for BULLAND CEMENT PVT LTD Linked Case : WA/180/2021 THE UNION OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT PF BANKING AND REVENUE) NORTH BLOCK
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 3
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
CENTRAL SECRETARIAT NEW DELHI-110011.
2: ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION JORHAT STATION GODOWN ROAD JORHAT- 785001.
VERSUS PAN PARAG INDIA LTD. (FORMERLY- KOTHARI PRODUCTS LIMITED) A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT PAN PARAG HOUSE THE MALL KANPUR-208 001 HAVING ONE OF ITS UNIT AT A-1 TO A-4 INDUSTRIAL ESTATE CINAMARA JORHAT- 785008.
————
Advocate for : MR. S C KEYAL Advocate for : appearing for PAN PARAG INDIA LTD.
Page No.# 6/35 Linked Case : WA/170/2021 THE UNION OF INDIA AND 2 ORS THROUGH THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
- : THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
- : ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
VERSUS M/S DIGBOI CARBON PV. LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT BORGURI INDUSTRIAL ESTATE BORGURI TINSUKIA ASSAM PIN- 786126 REP. BY ITS DIRECTOR SRI SANJIB KUMAR BARUAH.
————
Advocate for : MR. S C KEYAL Advocate for : MR. A DAS appearing for M/S DIGBOI CARBON PV. LTD.
Linked Case : WA/232/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 Page No.# 7/35 3: ASST.. COMMISSIONER GUWAHATI DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS MODI MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD. (FORMERLY KNOWN AS KAMAKHYA COSMETICS AND PHARMACEUTICALS LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 AND HAVING ITS CORPORATE OFFICE AT HOUSE NO. 17 RUKMINIGAON GUWAHATI ASSAM-781022 AND REPRESENTED BY SRI DEBAJIT DEBROY THE AUTHORIZED
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 4
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SIGNATORY OF THE RESPONDENT COMPANY
————
Advocate for : MR. S C KEYAL Advocate for : DR. A SARAF (FOR CAVEATOR) appearing for MODI MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD.
Linked Case : WA/220/2021 THE UNION OF INDIA AND 5 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST A N D C E N TRA L E X C I S E G S T B H A W A N 2 N D F L O O R K E D A R R O A D M AC H K H O W A GUWAHATI-781001 4: JOINT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN Page No.# 8/35 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 5: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST B H A W A N 2N D F L O O R K E D A R R O A D M A C H KH O W A G U W A H A T I – 7 8 1 0 0 1 6 : T H E SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 VERSUS OZONE PHARMACEUTICALS LTD. A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE AND FACTORY AT EXPORT PROMOTION INDUSTRIAL PARK (EPIP) AMINGAON NORTH GUWAHATI CIRCLE DIST-KAMRUP ASSAM REPRESENTED BY SRI DIPAK KUMAR SINGH
————
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for OZONE PHARMACEUTICALS LTD.
Linked Case : WA/211/2021 THE UNION OF INDIA AND 3 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
2: THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
Page No.# 9/35 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
4: JT. COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. VERSUS M/S PURBANCHAL CEMENT LTD. E A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AND ITS FACTORY SITUATED AT VILL.- SARUTARI MOUZA- SONAPUR P.O. BYRNIHAT DIST.- KAMRUP(M) ASSAM-782402 REP. BY SRI SUNIL KUMAR AGARWAL ONE OF THE DIRECTORS OF THE COMPANY.
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 5
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————
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S PURBANCHAL CEMENT LTD. E Linked Case : WA/233/2021 THE UNION OF INDIA AND 3 ORS REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
Page No.# 10/35 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASST. COMMISSIONER OF CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM VERSUS M/S BARAK VALLEY CEMENTS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS O F T H E C O M P A N I E S AC T 1 9 5 6 A ND H A V I N G IT S M A N U F A C T U R I N G U N I T A T DABENDRANAGAR JHOOM BASTI P.O. BADARPURGHAT DIST.- KARIMGANJ ASSAM AND REP. BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF THE PETITIONER COMPANY.
————
Advocate for : MR. S C KEYAL Advocate for : appearing for M/S BARAK VALLEY CEMENTS LTD.
Linked Case : WA/225/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AND CENTRAL EXCISE GOVT OF ARUNACHAL PRADESH KAR BHAWAN ITANAGAR-791113 ARUNACHAL PRADESH 4: THE DEPUTY COMMISSIONER Page No.# 11/35 GST AND CENTRAL EXCISE GOVT OF ARUNACHAL PRADESH KAR BHAWAN ITANAGAR-791113 ARUNACHAL PRADESH 5: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT C O M M I S S I O N E R O F C E N T R A L E X C IS E I T A N A G A R D I V I S I O N SE C T O R – A NAHARLAGUN-791110 ARUNACHAL PRADESH VERSUS M/S JSVM PLYWOOD INDUSTRIES LTD. (FORMERLY KNOWN AS M/S ARUNACHAL SAW AND VENNER MILLS PVT. LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 READ WITH THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT 17TH MILE STILWELL ROAD P.O.-JAIRAMPUR DIST- CHANGLANG ARUNACHAL PRADESH-792121 REPRESENTED BY SRI RAJ KUMAR BAJAJ
————
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 6
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S JSVM PLYWOOD INDUSTRIES LTD.
Linked Case : WA/205/2021 THE UNON OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 110011.
2: ASSTT. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS ASSAM CARBON PRODUCTS LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT Page No.# 12/35 1956 AND HAVING ITS REGISTERED OFFICE AT NARENGI CHANDRAPUR ROAD BIRKUCHI NARENGI GUWAHATI-781026 ASSAM AND REP. BY SRI KAILESH CHAND JOSHI ADVISOR-FINANCE AND ACCOUNTS OF THE COMPANY.
————
Advocate for : MR. S C KEYAL Advocate for : appearing for ASSAM CARBON PRODUCTS LIMITED Linked Case : WA/242/2021 THE UNION OF INDIA AND ANR. REPRESENTED BY SECRETARY MINISTRY OF FINANCE ((DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011.
2: THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST AND CENTRAL EXCISE GUWAHATI-I DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS M/S K. D IRON AND STEEL CO. E A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS FACTORY AT INTEGRATED INDUSTRIAL DEVELOPMENT CENTER VILLAGE BORSHIL P.O. MORANJANA RANGIA IN THE DISTRICT OF KAMRUP (R) ASSAM-781354 AND IT REPRESENTED BY SRI BINOD KUMAR GOENKA ONE OF THE DULY AUTHORIZED PARTNER OF THE FIRM
————
Advocate for : MR. S C KEYAL Advocate for : appearing for M/S K. D IRON AND STEEL CO. E Page No.# 13/35 Linked Case : WA/235/2021 THE UNION OF INDIA AND 3 ORS REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : A S S T . CO M M I S S I ONE R G S T A N D CEN T R A L E XCI S E O F FI C E O F T H E A S ST . COMMISSIONER OF CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM VERSUS
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 7
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
M/S BARAK ISPAT PVT LTD A COMPANY UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE AT MOHANPUR ROAD SRIKONA SILCHAR-26 AND FACTORY AT DAG NO. 187 AND 188 OF 2ND RS PATTA NO. 15 AND 161 MOUZA- SRIKONA DIST.- CACHAR ASSAM
————
Advocate for : MR. S C KEYAL Advocate for : MS. N HAWELIA appearing for M/S BARAK ISPAT PVT LTD Page No.# 14/35 Linked Case : WA/224/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 VERSUS M/S OZONE AYURVEDICS UNIT- II A FIRM HAVING ITS OFFICE AND FACTORY AT EPIP AMINGAON GUWAHATI DIST-KAMRUP ASSAM-781031 REPRESENTED BY SRI DIPAK KUMAR SINGH
————
Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S OZONE AYURVEDICS UNIT- II Page No.# 15/35 Linked Case : WA/201/2021 THE UNION OF INDIA AND 2 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 110011.
- : THE COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001.
- : THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS M/S BRAHMAPUTRA CARBON LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND FACTORY AT INDUSTRIAL ESTATE NEW BONGAIGAON ASSAM-783380.
————
Advocate for : MR. S C KEYAL Advocate for : MR. A DAS appearing for M/S BRAHMAPUTRA CARBON LTD Linked Case : WA/212/2021 THE UNION OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 8
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
2: THE JT. COMMISSIONER OF GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN KEDAR ROAD Page No.# 16/35 MACHKHOWA GUWAHATI- 781001. VERSUS M/S INDIA CARBON LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE NOONMATI GUWAHATI REP. BY SRI SHYMAL KUMAR BHATTACHARJYA GENERAL MANAGER (ADMIN AND COMM) OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S INDIA CARBON LTD.
Linked Case : WA/226/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN JORHAT DIVISION STATION ROAD JORHAT-785001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE CGST JORHAT DIVISION STATION ROAD JORHAT-785001 Page No.# 17/35 ASSAM VERSUS M/S GATTANI POLYMERS A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD OFFICE AT G.B. GATTANI INDUSTRIL COMPLEX MARIANI ROAD CINNAMARA JORHAT ASSAM REPRESENTED BY SRI SARANGAPANI BORDOLOI THE AUTHORIZED SIGNATORY OF THE FIRM
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S GATTANI POLYMERS Linked Case : WA/243/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
- : P R I NC I P A L C OM M I S I S O N E R G S T B H A W A N K E D A R R O A D M A C H K H O WA GUWAHATI-781001.
- : ASSTT. COMMISISONER GST AND CENTRAL EXCISE DIVISION C.R. BUILDING CIRCUIT HOUSE ROAD SILCHAR PIN-788001.
VERSUS CEMENT INTERNATIONAL LTD. F A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS MANUFACTURING UNIT AT DEVENDRANAGAR JHOM BASTI Page No.# 18/35 P.O.- BADARPURGHAT DIST. KARIMGANJ ASSAM REPRESENTED BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF THE COMPANY.
————
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 9
Page No.# 1/35 vs M/S Keshari Industries on 30 September, 2021
Advocate for : MR. S C KEYAL Advocate for : appearing for CEMENT INTERNATIONAL LTD. F Linked Case : WA/223/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: THE COMMISSIONER OF GST AND CENTR A L E X C I S E G S T B H A W A N 2 N D F L O O R K E D A R R O A D M A C H K H O W A GUWAHATI-781001 3: THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS ASSAM ROOFING LIMITED A A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND FACTORY INDUSTRIAL ESTATE NEW BONGAIGAON ASSAM-783380 REPRESENTED BY ONE OF ITS DIRECTOR SRI SANJIB KUMAR BARUAH
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Advocate for : MR. S C KEYAL Advocate for : appearing for ASSAM ROOFING LIMITED A Page No.# 19/35 Linked Case : WA/207/2021 THE UNION OF INDIA AND 2 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
- : PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II G.S.T. BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. VERSUS K.D CEMENTS A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS CORPORATE OFFICE AT 2ND FLOOR SUBHAM VELOCITY WALFORD ABOVE PASSPORT SEVA KENDRA G.S. ROAD GUWAHATI ASSAM AND FACTORY AT BHOMRAGURI SAMAGURI P.O.- 782140 DIST.- NAGAON ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI ARUN KEJRIWAL THE AUTHORIZED SIGNATORY OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for K.D CEMENTS Linked Case : WA/227/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Page No.# 20/35 NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: JOINT COMMISSIONER GST AND C E N T R A L E XC I S E GST B H A W A N 2 N D F L O O R K E D A R R O A D M A C H K H O W A GUWAHATI-781001 3: ASST. COMMISSIONER GUWAHATI DIVISION GST BHAWAN 2ND FLO O R K E D A R R O A D M A C H K H OW A G U WAH A T I – 7 8 1 0 0 1 4 : S UP E R I N T E N D E N T (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS M/S JUMBO ROOFING AND TILES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA HALGURI CHOWK CHANGSARI KAMRUP(R) ASSAM-781001 AND REPRESENTED BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S JUMBO ROOFING AND TILES Linked Case : WA/246/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011.
Page No.# 21/35 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI –781001.
- : ASSISTANT COMMISSIOENR GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT C O M MIS S I O N E R O F C E N TR A L E X C I S E G S T BH A W A N 2 N D F L O OR K E D A R R OA D MACHKHOWA GUWAHATI-781001.
- : THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I GUWAHATI-II DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS M/S RIVER VALLEY CORPORATION A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AND FACTORY AT ABHAYPUR SHILASUNDARI GAURIPUR GUWAHATI-31 ASSAM REPRESENTED BY SRI PAWAN KUMAR SONI OF OF THE PARTNERS OF THE FIRM.
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S RIVER VALLEY CORPORATION Page No.# 22/35 Linked Case : WA/206/2021 THE UNION OF INDIA AND 4 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : A S ST . C O M M I S S I O N E R G S T A N D C E N T RA L EXCISE O F F I C E O F T H E A S ST . COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I GUWAHATI-II DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS M/S SHANDAR PAINTS INDUSTRY(UNIT-II) A SOLE PROPRIETORSHIP CONCERN HAVING THEIR PRINCIPAL PLACE OF RANI INDUSTRIAL AREA RANI KAMRUP-781131 REP. BY SOLE PROPRIETOR SRI UMASHANKAR BHAGAT AGED ABOUT 57 YEARS Page No.# 23/35
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SON OF VASUDEV BHAGAT.
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S SHANDAR PAINTS INDUSTRY(UNIT-II) Linked Case : WA/222/2021 THE UNION OF INDIA AND ANR. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: ASST. COMMISSIONER CGST AND CENTRAL EXCISE BONGAIGAON DIVISION GST BHAWAN KEATING ROAD DHUBRI ASSAM-783301 VERSUS M/S NEW AGE PETCOKE PVT. LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND INDUSTRIAL UNIT AT PALA S B A R I P . O . – K A J A L GAO N C H I R N A G A S S A M R E P R E S E N T E D B Y ON E O F I TS AUTHORIZED REPRESENTATIVE SRI BIPUL KUMAR DUTTA S/O LATE DHARANI DHAR DUTTA R/O BHETAPARA CHARIALI P.S.-HATIGAON GUWAHATI-781038
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S NEW AGE PETCOKE PVT. LTD Linked Case : WA/219/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 Page No.# 24/35 2: PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 3: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS NORTH EAST ROOFING (P) LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFIC E A N D FAC T O R Y A T BO N D A NAR E N GI G U W A H AT I – 7 8 1 0 2 6 A S SA M A N D REPRESENTED BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE COMPANY
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Advocate for : MR. S C KEYAL Advocate for : appearing for NORTH EAST ROOFING (P) LTD.
Linked Case : WA/245/2021 THE UNION OF INDIA AND ANR. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011.
2: THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION TINSUKIA DURGABARI ROAD TINSUKIA-786123. VERSUS UPPER ASSAM PETROCOKE PVT. LTD E A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT Page No.# 25/35 1956 AND HAVING ITS REGISTERED OFFICE AT NO. 2 MAKUM PATHER P.O.- MARGHERITA DISTRICT – TINSUKIA ASSAM PIN-786181 REPRESENTED BY SRI ARUP KUMAR MAITY ONE OF THE DIRECTORS OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for UPPER ASSAM PETROCOKE PVT. LTD E Linked Case : WA/203/2021 THE UNION OF INDIA AND 3 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE C.R. BUILDING CIRCUIT HOUSE SILCHAR-788001 ASSAM VERSUS M/S BARAK ALLOY A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS OFFICE AT MOHANPUR ROAD SRIKONA Page No.# 26/35 SILCHAR-26 ASSAM AND FACTORY AT MOUZA- SRIKONA PART-II PARGANA RAJNAGAR DIST.- CACHAR ASSAM
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S BARAK ALLOY Linked Case : WA/210/2021 THE UNION OF INDIA AND 2 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
2: PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 3: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II G.S.T. BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. VERSUS K. D COKES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS CORPORATE OFFICE AT VILL.- AMERIGOG 11TH MILE JORABAT G.S. ROAD GUWAHATI ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI SAURABH AGARWAL THE AUTHORIZED SIGNATORY OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for K. D COKES Page No.# 27/35 Linked Case : WA/231/2021 UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: PRINCIPAL COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS KAMAKHYA PLASTICS PVT. LTD. F A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BU S I N E S S A N D I T S F A C T O R Y S IT U A T E D A T B O N D A N A RE N GI G U W A H A T I A N D
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REPRESENTED BY MR. M.L. RAJAK THE AUTHORIZED SIGNATORY OF THE COMPANY ————
Advocate for : MR. S C KEYAL Advocate for : appearing for KAMAKHYA PLASTICS PVT. LTD. F Linked Case : WA/244/2021 THE UNION OF INDIA AND 3 ORS.. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011.
Page No.# 28/35 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001.
- : THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE JORHAT DIVISION STATION GODWON ROAD JORHAT-785001 ASSAM.
- : THE SUPERINTENDENT GST AND CENTRAL EXCISE STATION GODOWN ROAD J O R H A T – 7 8 5 0 0 1 A S S A M V E R S U S M / S P C L C E M E NT AN D P I P E I N D U S T R I ES F A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT BORERA GAON NA ALI TITABAR DIST. JORHAT-785630 ASSAM REPRESENTED BY SRI DILIP KUMAR GATTANI ONE OF THE PARTNERS OF THE FIRM.
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S PCL CEMENT AND PIPE INDUSTRIES F Page No.# 29/35 Linked Case : WA/209/2021 THE UNION OF INDIA AND 3 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : JOINT COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001.
- : ASSTT. COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS PRAG ELECTRICALS PVT LTD HAVING ITS REGISTERED OFFICE AT INDUSTRIAL ESTATE BAMUNIMAIDAN GUWAHATI ASSAM REP. BY ITS MANAGING DIRECTOR.
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Advocate for : MR. S C KEYAL Advocate for : appearing for PRAG ELECTRICALS PVT LTD Linked Case : WA/204/2021 THE UNION OF INDIA AND 4 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY Page No.# 30/35 UDYOG BHAWAN NEW DELHI.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : A S S T . C O M M I S S I O N E R GST AND CEN T R A L EXCIS E O F F ICE O F T HE A S S T . COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD ASSAM 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD ASSAM VERSUS M/S OZONE AYURVEDICS A FIRM HAVING ITS OFFICE AND FACTORY AT EPIP AMINGAON GUWAHATI DIST.- KAMRUP ASSAM-781031 REP. BY SRI DIPAK KUMAR SINGH.
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S OZONE AYURVEDICS Linked Case : WA/221/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI Page No.# 31/35 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF C E N T R A L EXC I S E G S T B H A W A N 2N D F L O OR K E D A R RO A D M A C H K H O W A GUWAHATI-781001 VERSUS M/S KAMLANG SAW AND VENEER MILLS PVT. LTD. A PRIVATE LTD. COMPANY HAVING THEIR REGISTERED OFFICE AT PALASHBARI MOUZA- CHAYANI KAMRUP-781128 ASSAM REPRESENTED BY THEIR DULY AUTHORIZED DIRECTOR ABHISHEK KHETAN AGED ABOUT 38 YEARS S/O DEBI PRASAD KHETAN R/O SRCB ROAD FANCY BAZAR GUWAHATI-781001 ASSAM
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S KAMLANG SAW AND VENEER MILLS PVT. LTD.
Linked Case : WA/202/2021 THE UNION OF INDIA AND 3 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 110011.
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- : JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD Page No.# 32/35 MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GUWAHATI DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS M/S JUMBO PACKAGING INDUSTRIES A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS PLACE AT UDALBAKRA LAL G A N E S H O P P . K AL I M A N D I R G U W A H A T I – 78 1 0 3 4 A SS A M A N D I N T H E P R E SENT PROCEEDINGS ITS REP. BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL.
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S JUMBO PACKAGING INDUSTRIES Linked Case : WA/234/2021 THE UNION OF OF INDIA AND 2 ORS REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK NEW DELHI-110011.
- : JOINT COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GUWAHATI DIVISION-I GST AND CENTRAL EXCISE DIVISION C.R. BUILDING Page No.# 33/35 CIRCUIT HOUSE ROAD SILCHAR- 788001.
VERSUS CENT PLY (A DIVISION OF CENTURY PLYBOARDS (I) LTD.) A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT MIRZA- PALASHBARI ROAD PALASHBARI KAMRUP ASSAM- 781128 AND IN THE PRESENT PROCEEDING REP. BY SRI NARENDRA PRATAP SINGH THE AUTHORIZED SIGNATORY OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for CENT PLY Linked Case : WA/213/2021 THE UNION OF INDIA AND 2 ORS. THROUGH THE COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : THE JOINT COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. VERSUS M/S GUWAHATI CARBON LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT NH-37 PUB- BORAGAON
Indian Kanoon – http://indiankanoon.org/doc/100459901/ 16
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GORCHUK Page No.# 34/35 KAMRUP(M) GUWAHATI-7810 ASSAM REP. BY ITS DIRECTOR SRI SANJIB KUMAR BARUAH.
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Advocate for : MR. S C KEYAL Advocate for : MR. A DAS appearing for M/S GUWAHATI CARBON LIMITED Linked Case : WA/186/2021 THE UNION OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 110011.
2: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. VERSUS ASSAM CARBON PRODUCTS LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT NARENGI CHANDRAPUR ROAD BIRKUCHI NARENGI GUWAHATI- 781026 ASSAM REP. BY SRI KAILESH CHAND JOSHI ADVISOR-FINANCE AND ACCOUNTS OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for ASSAM CARBON PRODUCTS LIMITED Page No.# 35/35
-B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA HON’BLE MR. JUSTICE MANASH RANJAN PATHAK 30-09-2021 The matter is taken up through video conferencing. Heard Mr. S.C. Keyal, learned counsel for the appellants.Also heard Dr. A. Saraf, learned senior counsel; Ms. N.Hawelia; Mr. A. Das and Mr. R.K. Choudhury, learned counsel appearing for the respondents.
List tomorrow (1st October,2021) along with Writ Appeal No. 7598 of 2021 (Filing Number) and Writ Appeal No. 6439 of 2021 (Filing Number).
JUDGE CHIEF JUSTICE Comparing Assistant
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