M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
Gauhati High Court
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
Page No.# 1/37
GAHC010133282020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3810/2020
M/S. K.D.IRON AND STEEL CO.
A PARTNERSHIP FIRM HAVING ITS FACTORY AT INTEGRATED
INDUSTRIAL DEVELOPMENT CENTRE, VILLAGE BORSHIL, PO
MORANJANA, RANGIA, KARMUP R ASSAM 781354 AND REPRESENTED BY
SRI BINOD KUMAR GOENKA, ONE OF THE DULY AUTHORISED PARTNER
OF PETITION PARTNERSHIP FIRM
VERSUS
UNION OF INDIA AND ANR.
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE,
DEPARTMENT OF BANKING AND REVENUE, NORTH BLOCK ,NEW DELHI
2:THE ASSISTANT COMMISSIONER
OFFICE OF THE ASSISTANT COMMISSIONER
GST AND CENTRAL EXCISE GUWAHATI I
DIVISION
GST BHAWAN
KEDAR ROAD
GUWAHATI 78100
Advocate for the Petitioner : MR G N SAHEWALLA
Advocate for the Respondent : ASSTT.S.G.I.
- inked Case : WP(C)/2947/2020
- /S. OZONE AYURVEDICS
Page No.# 2/37
A FIRM HAVING ITS OFFICE AND FACTORY AT EPIP
AMINGAON
GUWAHATI
DIST- KAMRUP
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 1
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
ASSAM
PIN- 781031 REP. BY SRI DIPAK KUMAR SINGH
VERSUS
UNION OF INDIA AND 4 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI
2:THE SECRETARY TO THE GOVT OF INDIA
MIN OF COMMERCE AND INDUSTRY
UDYOG BHAWAN
NEW DELHI
3:THE COMMISSIONER GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI- 781001
ASSAM
4:THE ASSTT COMMISSIONER GST AND CENTRAL EXCISE
OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL EXCISE
GUWAHATI
DIV-I
GST BHAWAN
KEDAR ROAD
GUWAHATI- 781001
ASSAM
5:THE SUPERINTENDENT
GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI
ASSAM
————
Advocate for : MS. M L GOPE Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/3237/2020 Page No.# 3/37 M/S. PCL CEMENT AND PIPE INDUSTRIES A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF INDIAN PARTNERSHIP ACT 1932 HAVING ITS PLACE OF BUSINESS AT BORERA GAON NA ALI TITABAR DIST. JORHAT ASSAM-785630 AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI DILIP KUMAR GATTANI.
VERSUS UNION OF INDIA AND 3 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.
2:PRINCIPAL COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3:ASSTT. COMMISSIONER CGST DIVISION JORHAT STATION GODOWN
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 2
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
ROAD JORHAT-785001 ASSAM.
4:JOINT COMMISSIONER CGST AND CEX DIBRUGARH COMMISSIONERATE MILAN NAGAR (F) LANE P.O. CR BUILDING DIBRUGARH-786003.
————
Advocate for : DR. ASHOK SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 3 ORS.
Linked Case : WP(C)/2872/2020 Page No.# 4/37 M/S OZONE AYURVEDICS UNIT-II A FIRM HAVING ITS OFFICE AND FACTORY AT EPIP AMINGAON GUWAHATI DIST. KAMRUP ASSAM PIN-781031 REP. BY SRI DIPAK KUMAR SINGH VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDGOY BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI ASSAM
————
Advocate for : MS. M L GOPE Advocate for : SC GST appearing for UNION OF INDIA AND 4 ORS.
Page No.# 5/37 Linked Case : WP(C)/2926/2020 M/S RIVER VALLEY CEMENT CORPORATION A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT LAXMI NAGAR CHANGSARI KAMRUP (R) ASSAM AND REP. BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GHY-01 3:ASSTT. COMMISSIONER GHY-I DI V I S I O N G S T B H A W A N 2 N D F L OO R K E D A R R O A D M A C H K H O W A G H Y – 0 1 4:SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GHY-01
————
Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/3087/2020 Page No.# 6/37 UPPER ASSAM PETROCOKE PRIVATE LIMITED A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT MAKUM PATHER P.O- MARGHERITA DIST- TINSUKIA ASSAM PIN- 786181 REP. BY SRI ARUP KUMAR MAITY ONE OF THE DIRECTORS OF THE COMPANY VERSUS UNION OF INDIA AND ANR DULY REP. BY THE SECRETARY TO THE MIN OF FINANCE DEPTT OF BANKING AND
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 3
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION TINSUKIA DURGABARI ROAD TINSUKIA- 786123
————
Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR Linked Case : WP(C)/4046/2020 PDP STEELS LTD A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND FACTORY SITUATED AT BONDA NARENGI GHY-26 ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 2 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA Page No.# 7/37 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH B LOCK NEW DELHI 2 : PR I NCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GHY GST BHAWAN 5TH FLOOR KEDAR ROAD MACHKHOWA GHY-01 3:ASSTT. COMMISSIONER GHY DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GHY-01
————
Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS Linked Case : WP(C)/2916/2020 M/S JUMBO ROOFING AND TILES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA HALUGURI CHOWK CHANGSARI KAMRUP(R) ASSAM- 781001 AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS DEEPAK KAYAL VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI-
2:JOINT COMMISSIONER Page No.# 8/37 GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BHAW A N 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
————
Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : I.A.(Civil)/1984/2020 M/S. B.R.METTALICS A PARTNERSHIP FIRM HAVING ITS FACTORY AT INTERGRATED INDUSTRIAL DEVELOPMENT CENTRE VILLAGE BORSHIL PO MORANJANA RANGIA DIST KAMRUP R ASSAM AND IS REPRESENTED BY SRI BINOD KUMAR GOENKA ONE OF THE DULY AUTHORISED PARTNER OF THE PETITIONER PARTNERSHIP FIRM VERSUS UNION OF INDIA AND ANR. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE DEPARTMENT OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER Page No.# 9/37 OFFICE OF THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI I DIVISION GST BHAWAN KEDAR ROAD GUWAHATI 781001
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 4
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
————
Advocate for : MR G N SAHEWALLA Advocate for : SC GST appearing for UNION OF INDIA AND ANR.
Linked Case : WP(C)/3049/2020 M/S BARAK ALLOY A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS OFFICE AT MOHANPUR ROAD SRIKONA SILCHAR- 26 ASSAM AND FACTORY AT MOUZA SRIKONA PART II PARGANA RAJNAGAR DIST- CACHAR ASSAM VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM Page No.# 10/37 4:THE ASSTT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL EXCISE CIRCUIT HOUSE ROAD SILCHAR ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE C R BUILDING CIRCUIT HOUSE ROAD SILCHAR- 788001 ASSAM
————
Advocate for : MS. M L GOPE Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/3177/2020 M/S JSVM PLYWOOD INDUSTRIES LTD. (FORMERLY K N O W N AS M / S ARU N ACH A L SA W AND VEN E ER MIL L S PVT . L TD A COMPAN Y INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 READ WITH THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT 17TH MILE STILWELL ROAD P.O. JAIRAMPUR DIST. CHANGLANG ARUNACHAL PRADESH-792121 REP. BY SRI RAJ KUMAR BAJAJ VERSUS THE UNION OF INDIA AND 4 ORS REP BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.
2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYUG BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GOVT. OF ARUNACHAL PRADESH KAR BHAWAN ITANAGAR-791113 Page No.# 11/37 ARUNACHAL PRADESH 4:THE DEPUTY COMMISSIONER GST AND CENTRAL EXCISE GOVT. OF ARUNACHAL PRADESH KAR BHAWAN ITANAGAR-791113 ARUNACHAL PRADESH 5:THE ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL G S T AND C E N TRAL E XCISE ITANAGAR DIVISION S ECTOR – A NAHARLAGUN-791110 ARUNACHAL PRADESH
————
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)/4947/2020 GREENPLY INDUSTRIES LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT MAKUM ROAD TINSUKIA ASSAM AND ITS MANUFACTURING UNIT AT LAPA LAMPONG TIZIT MON NAGALAND- 798602 AND HAVING ONE OF ITS OFFICE AT
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 5
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
MAKUM ROAD TINSUKIA ASSAM.
VERSUS UNION OF INDIA AND 3 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI.
- :THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- :THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE Page No.# 12/37 DIMAPUR NAGALAND.
- :THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE DIMAPUR NAGALAND.
- :THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM.
————
Advocate for : MS. M L GOPE Advocate for : MR. S C KEYAL appearing for UNION OF INDIA AND 3 ORS.
L i n ked Ca s e : WP ( C ) / 3 5 96 / 20 2 0 M / S . I NDI A CAR B O N LTD . A COMPA N Y D ULY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT NOONMATI GHY REP. BY SRI SHYAMAL KUMAR BHATTACHARJYA GENERAL MANAGER (ADMINISTRATION AND COMMERCIAL) OF THE COMPANY VERSUS UNION OF INDIA AND ANR. DULY REP. BY THE SECY. TO THE MINISTRY OF FINANCE DEPTT. OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE JOINT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY DIVISION-II GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-01
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Page No.# 13/37 Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Linked Case : WP(C)/4031/2020 M/S K.D. COKES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS OFFICE AT VILL AMERIGOG 11TH MILE JORABAT GS ROAD DIST KAMRUP ASSAM AND IN THE PRESENT PROCEEDING REPRESENTED BY ITS SAURABH AGARWALA THE AUTHORISED SIGNATORY OF THE PETITITON FIRM VERSUS THE UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN 5TH FLOOR KEDAR ROAD MACHKHOWA GUWAHATI 781001 3:ASSISTANT COMMISSIONER GUWAHATI DIVISION II GST BHAWAN
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 6
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI 781001
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS Linked Case : WP(C)/4035/2020 Page No.# 14/37 NORTH EAST ROOFING (P) LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY SITUATED AT BONDA NARENGI GUWAHATI-781026 ASSAM AND IN THE PRESENT PROCEEDING REPRESENTED BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN 5TH FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:ASSISTANT COMMISSIONER GUWAHATI DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001
————
Advocate for : DR. A SARAF Advocate for : MR. S C KEYAL (SC GST AND ASSTT.S.G.I.) appearing for UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/4721/2020 M/S NEW AGE PETCOKE PVT. LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT Page No.# 15/37 1956 AND HAVING ITS REGISTERED OFFICE AND INDUSTRIAL UNIT AT PALASHBARI PO KAJALGAON CHIRANG BTAD ASSAM REPRESENTED BY ONE OF ITS AUTHORISED REPRESENTATIVE SHRI BIPUL KUMAR DUTTA S/O LATE DHARANI DHAR DUTTA RESIDENT OF BHETAPARA CHARIALI PS HATIGAON GUWAHATI 781038 VERSUS UNION OF INDIA AND ANR. DULY REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE DEPARTMENT OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE BONGAIGAON DIVISION GST BHAWAN KEATING ROAD DHUBRI ASSAM 783301
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Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Linked Case : WP(C)/3166/2020 M/S GATTANI POLYMERS A PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT G.B. GATTANI INDUSTRIAL COMPLEX MARIANI ROAD CINNAMARA JORHAT ASSAM AND REP. BY SRI SARANGAPANI BORDOLOI THE AUTHORIZED SIGNATORY OF THE PETITIONER FIRM VERSUS Page No.# 16/37 UNION OF INDIA AND 4 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 7
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GHY-01 ASSAM 4:THE ASSTT. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE JORHAT DIVISION STATION ROAD JORHAT- 785001 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE CGST JORHAT DIVISION STATION ROAD JORHAT- 785001 ASSAM
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Advocate for : MS. M L GOPE Advocate for : SC CENTRAL EXCISE appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/3610/2020 ASSAM CARBON PRODUCTS LTD. A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT NARENGI CHANDRAPUR ROAD BIKRUCHI NARENGI GHY-26 ASSAM REP. BY Page No.# 17/37 SRI KAILASH CHAND JOSHI ADVISOR-FINANCE AND ACCOUNTS OF THE COMPANY VERSUS UNION OF INDIA AND ANR. DULY REP. BY THE SECY. TO THE MINISTRY OF FINANCE DEPTT. OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY DIVISION-II GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-01
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Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Linked Case : WP(C)/4053/2020 M/S. B.R.METTALICS A PARTNERSHIP FIRM HAVING ITS FACTORY AT INTERGRATED INDUSTRIAL DEVELOPMENT CENTRE VILLAGE BORSHIL PO MORANJANA RANGIA DIST KAMRUP R ASSAM AND IS REPRESENTED BY SRI BINOD KUMAR GOENKA ONE OF THE DULY AUTHORISED PARTNER OF THE PETITIONER PARTNERSHIP FIRM VERSUS UNION OF INDIA AND ANR. REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE DEPARTMENT OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER Page No.# 18/37 GST AND CENTRAL EXCISE GUWAHATI I DIVISION GST BHAWAN KEDAR ROAD GUWAHATI 781001
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Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Linked C a s e : W P ( C ) / 4 1 94 / 2 0 2 0 KA M A K HYA PLA S T ICS P VT . L T D . A CO M P A NY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS FACTORY SITUATED AT BONDA NARENGI GHY AND REP. BY MR. M.L.RAJAK THE AUTHORISED SIGNATORY OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 2 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 8
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GHY GST BHAWAN 5TH FLOOR KEDAR ROAD MACHKHOWA GHY-01 3:ASSTT. COMMISSIONER GHY DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GHY-01 Page No.# 19/37
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/3762/2020 M/S PURBANCHAL CEMENT LTD. 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 PETITIONER COMPANY.
VERSUS THE UNION OF INDIA AND 3 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.
- :THE SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI.
- :THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM.
- :THE JOINT COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM.
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Advocate for : MS. M L GOPE Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA AND 3 ORS.
Page No.# 20/37 Linked Case : WP(C)/2951/2020 M/S. BARAK ISPAT PVT. LTD. A PVT LIMITED COMPANY REGD UNDER THE PROVISIONS OF THE COMPANIES ACT READ WITH THE COMPANIES ACT 2013 AND HAVING ITS OFFICE AT MOHANPUR ROAD SRIKONA SILCHAR 26 AND FACTORY AT DAG NO. 187 AND 188 OF 2ND R S PATTA NO. 15 AND 161 MOUZA- SRIKONA DIST- CACHAR ASSAM VERSUS UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCI S E G S T BHA W A N K E DAR ROA D G U W A HAT I – 781 0 0 1 A SSAM 4 : THE A SSTT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM Page No.# 21/37
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 9
M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
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Advocate for : MS. M L GOPE Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS Linked Case : WP(C)/4493/2020 ASSAM CARBON PRODUCTS LIMITED A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT NARENGI CHANDRAPUR ROAD BIKRUCHI NARENGI GUWAHATI 781026 ASSAM REPRESENTED BY SRI KAILASH CHAND JOSHI ADVISOR FINANCE AND ACCOUNTS OF THE COMPANY VERSUS UNION OF INDIA AND ANR DULY REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE DEPARTMENT OF BANKING AND REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI DIVISION II. GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI 781001
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Advocate for : MR G N SAHEWALLA Advocate for : SC GST appearing for UNION OF INDIA AND ANR Linked Case : WP(C)/3176/2020 M/S AHINSHA CHEMICALS LTD. (INSTANT TEA DIVISION) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT READ WITH THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT N.T. ROAD Page No.# 22/37 MILANPUR DIST. NALBARI ASSAM
-781335 REP. BY SRI PAWAN KUMAR JAIN THE AUTHORISED REPRESENTATIVE OF THE PETITIONER COMPANY VERSUS THE UNION OF INDIA AND 4 ORS REP BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.
2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYUG BHAWAN NEW DELHI 3:THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDER ROAD GUWAHATI-781001 ASSAM 4:THE ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE O/O THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE GUWAHATI-I DIVISION GST BHAWAN KEDER ROAD GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN KEDER ROAD GUWAHATI-781001 ASSAM
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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)/3835/2020 M/S. SHANDAR PAINTS INDUSTRY (UNIT-II) Page No.# 23/37 A SOLE PROPRIETOR CONCERN HAVING THEIR PRINCIPAL PLACE OF RANI INDUSTRIAL AREA RANI KAMRUP 781131 REPRESENTED BY THEIR SOLE PROPRIETOR SRI UMASHANKAR BHAGAT AGED ABOUT 57 S/O VASUDEV BHAGAT VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDOY BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR
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ROAD GUWAHATI 781001 ASSAM 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI I DIVSION GST BHAWAN 2ND FLOOR. KEDAR ROAD GUWAHATI 781001 ASSAM 5:THE SUPERINTENDENT (TECHNICAL – I) O/O THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI 1 DIVISION GST BHAWAN KEDAR ROAD GUWAHATI 781001
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Advocate for : MR. D SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS.
Linked Case : WP(C)/2935/2020 Page No.# 24/37 OZONE PHARMACEUTICALS LTD. A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 READ WITH THE COMPANIES ACT 2013 AND HAVING ITS OFFICE AND FACTORY AT EXPORT PROMOTION INDUSTRIAL PARK (EPIP) AMINGAON NORTH GUWAHATI CIRCLE DIST. KAMRUP ASSAM REP BY SRI DIPAK KUMAR SINGH VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COM M I S S I O N E R G S T AN D C ENTRA L EX C I S E GST BHA W A N KE D AR R OAD GUWAHATI-781001 ASSAM 4:THE JOINT COMMISSIONER GST AND CENTRAL EXCISE O/O GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM 5:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE O/O THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 6:THE SUPERINTENDENT Page No.# 25/37 GST AND CENTARL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI ASSAM
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Advocate for : MS. M L GOPE Advocate for : SC GST appearing for UNION OF INDIA AND 5 ORS.
Linked Case : WP(C)/3386/2020 M/S. BULLAND CEMENT PVT. LTD. A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT AND FACTORY AT VILL. BAMUNGAON LANKA DIST. NAGAON ASSAM REP BY SRI AJIT KR. CHOUDHURY VERSUS THE UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE A S S I ST A NT COM M IS S I ONE R C G S T A N D C E NT A RL E XCI S E O / O T HE ASSIS T ANT COMMISSIONER OF GST AND CENTARL EXCISE GUWAHATI GUWAHATI DIVISION-II GST BHAWAN Page No.# 26/37 KEDAR ROAD FANCY BAZAR GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE GUWAHATI GUWAHATI DIVISION-II GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 ASSAM
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M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
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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)/3372/2020 CENT PLY (A DIVISION OF CENTURY PLYBOARDS (I) LTD.) A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT MIRZA PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 AND IN THE PRESENT PROCEEDINGS REP. BY SRI NARENDRA PRATAP SINGH THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:JOINT COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 Page No.# 27/37 3:ASSISTANT COMMISSIONER GUWAHATI DIVISION -I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/3464/2020 ASSAM ROOFING LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY SITUATED AT BONDA NARENGI ASSAM AND IN THE PRESENT PROCEEDING REPRESENTED BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 2:JOINT COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3:ASSISTANT COMMISSIONER GUWAHATI II DIVISION GST BHAWAN Page No.# 28/37 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHTI-781001
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Advocate for : MR. P BARUAH Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/3156/2020 M/S. 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 SEVE KENDRA GS ROAD GUWAHATI 781005 ASSAM AND FACTORY AT BHOMRAGURI SAMAGURI 782140M NAGAON ASSAM AND HAVING IN THE PRESENT PROCEEDING REPRESENTED BY SRI ARUN KEJRIWAL THE AUTHORIZED SIGNATORY OF THE PETITIONER FIRM VERSUS UNION OF
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M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 3:ASSISTANT COMMISSIONER CGST GUWAHATI DIVISION-II. GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI 781001
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Page No.# 29/37 Linked Case : WP(C)/3298/2020 BARAK VALLEY CEMENTS LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT AND HAVING ITS MANUFACTURING UNIT AT DABENDRANAGAR JHOOM BASTI P.O. BADARPURGHAT DIST. KARIMGANJ ASSAM AND REP. BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF PETITIONER COMPANY VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE DEPTT. REVENUE NORTH BLOCK NEW DELHI 2 : P R I N C I P A L COM M I S SIONE R G S T B H A W A N K E D AR R OAD M A C H K HO W A GUWAHATI-781001 3:JOINT COMMISSIONER GST AND CE COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 4:ASSISTANT COMMISSIONER G S T A N D C EN T RAL E X C I S E D I V I S I O N C . R . BUILDING CIRCUIT HOUSE R O A D SILCHAR-788001
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/2918/2020 Page No.# 30/37 M/S TOPCEM INDIA A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD OFFICE AND FACTORY AT VILL- GAURIPUR P.O COLLEGE NAGAR MOUZA- SILASUNDARI GHOPA AMINGAON- 781031 IN THE DIST OF KAMRUP(R) GUWAHATI ASSAM AND IN THE PRESENT PROCEEDINGS REP BY SRI ARUN KEJRIWAL THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI-
2:JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BHAWAN 2ND FL O O R KEDAR R O A D MACHKH O WA G UWAHA T I – 7 81 0 0 1 4 : SUPER I NTEN D E NT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001
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Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Page No.# 31/37 Linked Case : WP(C)/2929/2020 M/S KESHARI INDUSTRIES A PARTNERSHIP
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FIRM REGISTERED UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAV I N G I T S O F F I C E A N D F A C T O R Y A T A B H A Y P U R S H I L A S U N D A R I G A U R I P U R GUWAHATI-31 ASSAM REP. BY SRI PAWAN KUMAR SONI ONE OF THE PARTNERS OF THE PETITIONER FIRM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 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 KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I GUWAHATI-II GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM
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Advocate for : MS. M L GOPE Page No.# 32/37 Advocate for : SC GST appearing for UNION OF INDIA AND 4 ORS.
Linked Case : WP(C)/3763/2020 MODI MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD. FORMERLY KNOWN AS KAMAKHYA COSMETICS AND PHARMACEUTICALS LTD. A COMPANY INCORPORATED UNDER THE PROVISIONSOF COMPANIES ACT 1956 AND HAVING TS CORPORATE OFFICE AT HOUSE NO. 17 RUKMINIGAON BELTOLA ROAD RUKMINIGAON GUWAHATI ASSAM 781022 AND IN THE PRESENT PROCEEDINGS REP. BY SRI DEBEJIT DEBROY THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY.
VERSUS UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:JOINT COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:ASSISTANT COMMISSIONER GUWAHATI DIVISION II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001
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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Page No.# 33/37 Linked Case : WP(C)/2920/2020 M/S JUMBO PACKAGING INDUSTRIES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT UDALBAKRA LAL GANESH OPP KALI MANDIR GUWAHATI- 781034 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI-
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M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
2:JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BHAWAN 2ND F L O O R K E D A R R O A D M A C H K H O W A G U W A H A T I – 7 8 1 0 0 1 4 : S U P 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
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Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/3113/2020 Page No.# 34/37 KAMLANG SAW AND VENEER MILLS PVT. LTD. A PRIVATE LTD. COMPANY HAVING THEIR REGISTERED OFFICE AT PALASHBARI MOUZA-CHAYANI KAMRUP-781128 ASSAM REP. BY THEIR DULY AUTHORIZED DIRECTOR- SRI ABHISHEK KHETAN AGED ABOUT 38 YEARS S/O DEBI PRASAD KHETAN R/O SRCB ROAD FANCY BAZAR GUWAHATI-781001 KAMRUP (M) ASSAM VERSUS UNION OF INDIA AND 3 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE CO M MIS S I ONER GS T A ND C E NTR A L EXCISE GST BH A WAN KE D AR ROAD GUWAHATI-781001 ASSAM 4:THE ASSISTTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI-1 DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 ASSAM
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Advocate for : MR. D SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 3 ORS.
Linked Case : WP(C)/2940/2020 Page No.# 35/37 M/S JOYSHREE POWEROL A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA KATAMUR MOUZA- SINDURIGHOPA CHANGSARI KAMRUP ASSAM 781001 AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI MANOJ KAYAL VERSUS UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW D E LHI 2 : J O IN T C O M M I S SIO N ER GS T BHAW A N 2N D F L OO R K E D A R R OAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BH A W A N 2 N D F L OO R K E D A R R O A D M A CHKH O W A G U W A H AT I – 7 810 0 1 4:SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001
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Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/3155/2020 Page No.# 36/37 CEMENT INTERNATIONAL LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS MANUFACTURING UNIT AT DAVENDRANAGAR JHOOM BASTI P.O. BADARPURGHAT DIST. KARIMGANJ ASSAM AND REP. BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF
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M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
THE PETITIONER COMPANY.
VERSUS UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.
2 : P R I N C I P A L C O M M I S S I 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 W A GUWAHATI-781001. 3:ASSTT. COMMISSIONER GST AND CENTRAL EXCISE DIVISION C. R. BUILDING CIRCUIT HOUSE ROAD SILCHAR-788001.
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Advocate for : DR. ASHOK SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/1366/2020 PAN PARAG INDIA LTD. (FORMERLY KOTHARI PRODUCTS LIMITED) A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT PAN PARAG HOUSE THE MALL KANPUR- 208001 HAVING ONE OF ITS UNIT AT A-1 TO A-4 INDUSTRIAL ESTATE Page No.# 37/37 CHINNAMARA JORHAT- 785008.
VERSUS UNION OF INDIA AND AND ANR. DULY REP. BY THE SECY. TO THE MINISTRY OF FINANCE DEPTT. OF BANKING AND REVENUE NORTH BLOCK NEW DELHI.
2:THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION JORHAT STATION GODOWN ROAD JORHAT- 785001.
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Advocate for : DR. ASHOK SARAF Advocate for : SC GST appearing for UNION OF INDIA AND AND ANR.
BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER Date : 08.01.2021 Heard Mr. S. C. Keyal, learned counsel appearing for the Central Excise department, has commenced the arguments however, the same has remained inconclusive.
Also heard Dr. A. Saraf, learned Senior Advocate assisted by Mr. S. P. Sarma, learned counsel appearing for the petitioners.
Mr. R. K. Choudhury, learned counsel also appears for the petitioners in WP(C)/1780/2020, WP(C)/2899/2020 and WP(C)/4824/2020.
As agreed to by the learned counsels, list these matters again on 29 th January, 2021 for further hearing.
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M/S. K.D.Iron And Steel Co vs Union Of India And Anr on 8 January, 2021
JUDGE Comparing Assistant
Indian Kanoon – http://indiankanoon.org/doc/58077924/ 17
