M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
Gauhati High Court
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
Page No.# 1/41
GAHC010099262020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2918/2020
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 FLOOR
KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001
4:SUPERINTENDENT (TECHNICAL-I)
CGST AND CENTRAL EXCISE DIVISION-I
GST BHAWAN
Page No.# 2/41
2ND FLOOR
KEDAR ROAD
MACHKHOWA
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 1
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
GUWAHATI- 78100
Advocate for the Petitioner : DR. A SARAF
Advocate for the Respondent : SC, GST
- inked Case : WP(C)/2899/2020
- /S GUWAHATI CARBON LIMITED
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT NH-37 PUB-BORAGAON
GORCHUK
KAMRUP(M)
GUWAHATI-781035
ASSAM
REPRESENTED BY ITS DIRECTOR SHRI SANJIB KUMAR BARUAH
VERSUS
THE UNION OF INDIA AND 2 ORS.
THROUGH THE COMMISSIONER OF GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI
2:THE COMMISSIONER OF GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI
3:THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI
————
Advocate for : MS. M DEVI Page No.# 3/41 Advocate for : SC GST appearing for THE UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/2947/2020 M/S. OZONE AYURVEDICS 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 MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY UDYOG
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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 Page No.# 4/41
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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)/3237/2020 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 ROAD JORHAT-785001 ASSAM.
4:JOINT COMMISSIONER CGST AND CEX DIBRUGARH COMMISSIONERATE MILAN NAGAR (F) LANE P.O. CR BUILDING DIBRUGARH-786003.
Page No.# 5/41
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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 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 Page No.# 6/41 KEDAR ROAD GUWAHATI ASSAM
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
————
Advocate for : MS. M L GOPE Advocate for : SC GST appearing for UNION OF INDIA AND 4 ORS.
L i n k e d C a s e : W P ( C ) / 2 9 2 6 / 2 0 2 0 M / S R I V E R V A L L E Y C E M E N T C O R P O R A T I O N 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 O O 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 Page No.# 7/41
————
Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/3087/2020 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 REVENUE NORTH BLOCK NEW DELHI 2:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION TINSUKIA DURGABARI ROAD TINSUKIA- 786123
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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)/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 Page No.# 8/41 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 MINISTRY OF FINANCE DEPTT. OF 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
————
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
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PARTNERS DEEPAK KAYAL VERSUS Page No.# 9/41 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 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
————
Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Linked Case : WP(C)/5800/2020 M/S PRAG ELECTRICALS PVT LTD HAVING ITS REGISTERED OFFICE AT INDUSTRIAL ESTATE BAMUNIMAIDAM GUWAHATI ASSAM REPRESENTED BY ITS MANAGING DIRECTOR VERSUS THE UNION OF INDIA AND 3 ORS. REPRESENTED BY THE GOVERNMENT OF INDIA MINISTRY OF FINANCE Page No.# 10/41 DEPARTMENT OF REVENUE NORTH BLOCK DELHI 2:COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 3:JOINT COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:ASSISTANT CO M M I S S I O N E R C G S T 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 K E D A R R O A D GUWAHATI-781001 ASSAM
————
Advocate for : MR. B CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for THE 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 Page No.# 11/41 2:THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI I DIVISION GST BHAWAN KEDAR ROAD GUWAHATI 781001
————
Advocate for : MR G N SAHEWALLA Advocate for : SC GST appearing for UNION OF INDIA AND ANR.
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 5
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
Linked Case : 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 781001
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Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Page No.# 12/41 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 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 Page No.# 13/41 ASSAM
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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)/3177/2020 M/S JSVM PLYWOOD INDUSTRIES LTD. (FORMERLY K N O W N A S M / S A R U N A C H A L S A W A N D V E N E E R M I L L S P V T . L T D A C O M P A N 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 ARUNACHAL PRADESH 4:THE DEPUTY COMMISSIONER GST AND CENTRAL EXCISE GOVT. OF ARUNACHAL PRADESH KAR BHAWAN ITANAGAR-791113 ARUNACHAL PRADESH 5:THE ASSISTANT COMMISSIONER
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
CGST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE ITANAGAR DIVISION SECTOR-A Page No.# 14/41 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 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 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 Page No.# 15/41 GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM.
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Advocate for : MS. M L GOPE Advocate for : MR. S C KEYAL appearing for UNION OF INDIA AND 3 ORS.
Li n k e d C a s e : W P ( C ) / 3 5 9 6 / 2 0 2 0 M / S . I N D I A C A R B O N L T D . A C O M P A N Y D U L Y 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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Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 7
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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 Page No.# 16/41 11TH MILE JORABAT GS ROAD DIST KAMRUP ASSAM AND IN TH E P R E S E N T P R O C E E D I N G R E P R E S E N T E D B Y I T S S A U R A B H A G A R W A L A T H E 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 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 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 Page No.# 17/41 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
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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 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 Page No.# 18/41 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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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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 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 MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN Page No.# 19/41 NEW DELHI 3:THE COMMISSIONER GST AND CE N T R A L E X C I S E G S T B H A W A N K E D A R R O A D G H Y – 0 1 A S S A M 4 : T H E A S S T T . 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 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 Page No.# 20/41 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 GST AND CENTRAL EXCISE GUWAHATI I DIVISION GST BHAWAN KEDAR ROAD GUWAHATI 781001
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
Advocate for : MR G N SAHEWALLA Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND ANR.
Page No.# 21/41 Linked Case : WP(C)/4194/2020 KAMAKHYA PLASTICS PVT. LTD. A COMPANY 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 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
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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 Page No.# 22/41 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.
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.
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Page No.# 23/41 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 EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM 4:THE ASSTT 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
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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 Page No.# 24/41 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 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 Page No.# 25/41 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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Indian Kanoon – http://indiankanoon.org/doc/180770580/ 11
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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) A SOLE PROPRIETOR CONCERN HAVING THEIR PRINCIPAL PLACE OF RANI INDUSTRIAL A R E A R A N I K A M R U P 7 8 1 1 3 1 R E P R E S E N T E D B Y T H E I R S O L E P R O P R I E T O R S R I UMASHANKAR BHAGAT AGED ABOUT 57 S/O VASUDEV BHAGAT VERSUS Page No.# 26/41 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 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 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 Page No.# 27/41 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 COMMISSIONER GST AND CENTRAL EX C I S E G S T B H A W A N K E D A R R O A D G U W A H A T I – 7 8 1 0 0 1 A S S A M 4 : T H E J O I N T CO 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 / O G S T A N D C E N T R A L E X C I S E CO M M I S S I O N E R A T E G U W A H A T I 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 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 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.
Page No.# 28/41 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
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 12
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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 M I S S I O N E R C G S T 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 K E D A R R O A D GUWAHATI-781001 ASSAM 4:THE ASSISTANT COMMISSIONER CGST AND CENTARL EXCISE O/O THE ASSISTANT COMMISSIONER OF GST AND CENTARL EXCISE GUWAHATI GUWAHATI DIVISION-II GST BHAWAN 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 Page No.# 29/41 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.
Li n k e d C a s e : W P ( C ) / 4 8 2 4 / 2 0 2 0 M / S B R A H M A P U T R A C A R B O N L T D A C O M P A N Y INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT INDUSTRIAL ESTATE NEW BONGAIGAON ASSAM 783380 REPRESENTED BY ONE OF ITS DIRECTOR SHRI SANJIB KUMAR BARUAH VERSUS THE UNION OF INDIA AND 2 ORS THROUGH THE COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 2:THE COMMISSIONER OF GST AND CENTRAL EX C I S E 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 G U W A H A T I 3 : T H E J O I N T COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI
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Advocate for : MS. M DEVI Advocate for : SC GST appearing for THE UNION OF INDIA AND 2 ORS Linked Case : WP(C)/3372/2020 CENT PLY Page No.# 30/41 (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 BL O C K N E W D E L H I 2 : J O I N 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 CO M M I S S I O N E R A T 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:ASSISTANT COMMISSIONER GUWAHATI DIVISION -I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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 Page No.# 31/41 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 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 Page No.# 32/41 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 INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL CO 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 G U W A H A T I 7 8 1 0 0 1 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.
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 Page No.# 33/41 DEPTT. REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:JOINT COMMISSIONER GST AND CE COMMISSIONERATE GST
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 4:ASSISTANT COMMISSIONER G S T A N D C E N T R A L E X C I S E D I V I S I O N C . R . B U I L D I N G C I R C U I T H O U S E 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)/2929/2020 M/S KESHARI INDUSTRIES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HA V 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 Page No.# 34/41 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 GS T A N D C E N T R A L E X C I S E T E C H – I G U W A H A T I – I I G S T B H A W A N K E D A R R O A D GUWAHATI-781001 ASSAM
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Advocate for : MS. M L GOPE 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.
Page No.# 35/41 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.
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 15
M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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-
2:JOINT COMMISSIONER GST BHAWAN 2ND FLOOR Page No.# 36/41 KEDAR ROAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BH 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 G U W A H A T I – 7 8 1 0 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)/3113/2020 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 Page No.# 37/41 NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE CO 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 G S T B H A W A N K E D A R R O A D 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 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 DELHI 2:JOINT COMMISSIONER GST BHAWAN 2ND FLOOR Page No.# 38/41 KEDAR ROAD MACHKHOWA GUWAHATI- 781001 3:ASSTT COMMISSIONER GUWAHATI-I DIVISION GST BHAWAN 2ND FL 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 ER 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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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
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Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 3 ORS Li n k e d C a s e : W P ( C ) / 3 1 5 5 / 2 0 2 0 C E M E N T I N T E R N A T I O N A L L T D . A C O M P A N Y 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 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:PRINCIPAL COMMISSIONER GST BHAWAN Page No.# 39/41 KEDAR ROAD MACHKHOWA 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 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.
Page No.# 40/41 Linked Case : WP(C)/1780/2020 M/S. DIGBOI CARBON PVT. LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT BORGURI INDUSTRIAL STATE BORGURI TINSUKIA ASSAM PIN- 786126. REPRESENTED THROUGH ITS DIRECTOR SHRI SANJEEV KUMAR BARUA.
VERSUS UNION OF INDIA AND 2 ORS. THROUGH THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
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M/S Topcem India vs Union Of India And 3 Ors on 5 February, 2021
- :THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
- :THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION TINSUKIA.
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Advocate for : MR. R K CHOUDHURY Advocate for : SC GST appearing for UNION OF INDIA AND 2 ORS.
BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER Date : 05.02.2021 Heard Dr. Ashok Saraf, learned Senior counsel assisted by Mr. N. N. Dutta, learned Advocate appearing for the petitioners in WP(C)/2918/2020, WP(C)/1366/2020, WP(C)/2916/2020, WP(C)/2920/2020, W P ( C ) / 2 9 2 6 / 2 0 2 0 , W P ( C ) / 2 9 4 0 / 2 0 2 0 , W P ( C ) / 3 1 5 5 / 2 0 2 0 , W P ( C ) / 3 1 5 6 / 2 0 2 0 , W P ( C ) / 3 2 3 7 / 2 0 2 0 , W P ( C ) / 3 2 9 8 / 2 0 2 0 , W P ( C ) / 3 3 7 2 / 2 0 2 0 , W P ( C ) / 3 7 6 3 / 2 0 2 0 , WP(C)/4031/2020, WP(C)/4035/2020 with I.A.
Page No.# 41/41 (Civil)/1984/2020, WP(C)/4046/2020 and WP(C)/4194/2020.
Also heard Mr. D. Saraf, learned counsel appearing for the petitioners in WP (C)/3113/2020, WP (C)/3835/2020 and Mr. R. K. Choudhury, learned Senior counsel assisted by Mr. A. Das, learned Advocate appearing in WP(C)/1780/2020, WP(C)/2899/2020 and WP(C)/4824/2020, Mr. G. N. Sahewalla, learned Senior counsel assisted by M. Sahewalla, learned Advocate appearing in W P ( C ) / 3 0 8 7 / 2 0 2 0 , W P ( C ) / 3 5 9 6 / 2 0 2 0 , W P ( C ) / 3 6 1 0 / 2 0 2 0 , W P ( C ) / 3 8 1 0 / 2 0 2 0 , WP(C)/4053/2020, WP(C)/4493/2020 and WP(C)/4721/2020 and Ms. N. Hawelia, learned counsel, Mr. M. L. Gope, learned counsel appearing for the petitioners in WP(C)/2872/2020, W P ( C ) / 2 9 2 9 / 2 0 2 0 , W P ( C ) / 2 9 3 5 / 2 0 2 0 , W P ( C ) / 2 9 4 7 / 2 0 2 0 , W P ( C ) / 2 9 51 / 2 0 2 0 , W P ( C ) / 3 0 4 9 / 2 0 20 , W P ( C ) / 3 166 / 2 020 , W P ( C ) / 3176 / 202 0 , WP ( C ) / 3 1 7 7 / 2020 , WP(C)/3386/2020, WP(C)/3762/2020 and WP(C)/4947/2020.
Also heard Mr. S. C. Keyal, learned Senior Standing counsel, Central Excise Department assisted by Ms. D. Beria, learned Advocate appearing for the Central Excise Department and Mr. S. S. Roy, learned CGS appearing for the respondent in WP (C)/5800/2020.
Counsels have been heard.
Hearing concluded.
Judgment reserved. The respective counsels are permitted to submit written arguments within a period of 7 (seven ) working days from today.
JUDGE Comparing Assistant
Indian Kanoon – http://indiankanoon.org/doc/180770580/ 18
