hc121 Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

Gauhati High Court

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

Page No.# 1/37

GAHC010167502019

THE GAUHATI HIGH COURT

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

Case No. : WP(C) 5233/2019

1:ASSAM CARBON PRODUCTS LTD.

A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956

HAVING ITS REGD. OFFICE AT BIRKUCHI, NARENGI CHANDRAPUR ROAD,

GHY- 26 AND IN THE PRESENT PROCEEDINGS REP. BY SHRI KAILASH

CHAND JOSHI, ADVISOR FINANCE AND ACCOUNTS, OF THE PETITIONER

COMPANY

VERSUS

1:UNION OF INDIA AND 6 ORS.

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

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

2:SECY. TO THE GOVT. OF INDIA

MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI- 110107

3:JOINT SECY. TO THE GOVT. OF INDIA

MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI- 110107

4:THE UNDER SECRETARY TO THE GOVT. OF INDIA

MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI- 110001

5:COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

GST BHAWAN

Page No.# 2/37

KEDAR ROAD

FANCY BAZAR

GHY-1

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 1

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

6:ASSTT. COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

GHY-II DIVISION

GST BHAWAN

KEDAR ROAD

FANCY BAZAR

GHY-1

7:CENTRAL BOARD OF EXCISE AND CUSTOMS

REP. BY ITS CHAIRMAN

MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI- 11000

Advocate for the Petitioner : MR. R DUBEY

Advocate for the Respondent : SC, CENTRAL EXCISE

Linked Case : WP(C) 4488/2019 1:M/S BARAK ISPAT PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 (READ WITH COMPANIES ACT 2013) AND HAVING ITS OFFICE SITUATED AT MOHANPUR ROAD SRIKONA SILCHAR-26 ASSAM MOUZA SRIKONA DIST. CACHAR ASSAM REP. BY SRI MANOJ KUMAR SHARMA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA Page No.# 3/37 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX SILCHAR-II RANGE SILCHAR ASSAM 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC Page No.# 4/37 CENTRAL EXCISE Linked Case : WP(C) 2764/2019 1:PRATAAP SNACKS LTD. (UNIT-II) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT PLOT NO. 40-

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

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 2

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

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

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

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

Page No.# 5/37 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

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

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

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

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

THROUGH SRI MURLI BAHUGUNA SENIOR EXECUTIVE (INDIRECT TAXATION) AUTHORIZED REPRESENTATIVE OF THE PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE Page No.# 6/37 AND DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION MINISTRY OF COMMERCE AND INDUSTRY NORTH BLOCK NEW DELHI- 110001.

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

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

Advocate for the Petitioner : MRS. R BORAH Advocate for the Respondent : SC GST Linked Case : WP(C) 2664/2019 1:SHREE BALAJI ENTERPRISE A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR ROOM NO 526 H.B.ROAD FANCY BAZAAR GHY-1 AND ITS FACTORY SITUATED AT

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 3

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

INDUSTRIAL GROWTH CENTRE CHAYGAON JAMBARI DIST- KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS Page No.# 7/37 PARTNERS SRI DURGA DUTT AGARWAL VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE Page No.# 8/37 DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

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

A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT ESPLANDE MANSION GOVERNMENT PLACE EAST KOLKATA- 700069 IN THE STATE OF WEST BENGAL AND ITS FACTORY SITUATED AT BONDA NARENGI ASSAM REP. BY SRI RAHUL PASARI ON OF THE DIRECTORS OF THE PETITIONER COMPANY AND RESIDENT OF 4A RAINY PARK KOLKATA..

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

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

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

Page No.# 9/37 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

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

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

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 4

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

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

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

Linked Case : WP(C) 3601/2019 1:INDIA CARBON LTD. A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD OFFICE AT NOONMATI GUWAHATI- 20 AND IN THE PRESENT PROCEEDINGS REP. BY SRI SHYAMAL KUMAR BHATTACHARJYA THE GENERAL MANAGER (ADMN AND COMMERCIAL) OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA Page No.# 10/37 MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Page No.# 11/37 Linked Case : WP(C) 2659/2019 1:SHREE BALAJI POLYMERS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR H.B. ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT VILL. KOIRABARI CHOWKIGATE CHANGSARI DIST. KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS MS. PRACHI AGARWAL.

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

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

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

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

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 5

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

Page No.# 12/37 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

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

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

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

Linked Case : WP(C) 2661/2019 1:NANO STEEL PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR ABOVE VIKASH AGENCIES G.S.ROAD BHANGAGARH GHY-5 AND ITS FACTORY SITUATED AT IID CENTRE MORANJANA RANGIA IN THE DISTRICT OF KAMRUP (R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI VIKASH KHEMKA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE Page No.# 13/37 DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Page No.# 14/37 Linked Case : WP(C) 2430/2019 1:ASSAM ENTERPRISE LLP. A LIMITED LIABILITY PARTNERSHIP FIRM INCORPORATED UNDER THE PROVISIONS OF THE LIMITED LIABILITY PARTNERSHIP ACT 2008 AND HAVING ITS FACTORY SITUATED AT BIRKUCHI BONDANARENGI GUWAHATI AND REP. BY SRI MISHRILAL RAJAK ONE OF THE PARTNERS OF THE PARTNERSHIP FIRM AND A R/O- 26 PRINCE AHMED SHAH ROAD MERLINE RESIDENCY FLAT-5M KOLKATA- 23 VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GST GST

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 6

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

BHAWAN KEDAR ROAD FANCY BAZAR Page No.# 15/37 GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GST GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC FINANCE AND TAXATION Linked Case : WP(C) 3055/2019 1:CENTURY PLYBOARDS (I) LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 TARATALA ROAD K O L K A T A – 7 0 0 0 8 8 A N D C A R R Y I N G O N BUSI N E S S I N T H E NAM E A N D S T Y L E O F PURBANCHAL TIMBER INDUSTRIES.

2: PURBANCHAL TIMBER INDUSTRIES A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY Page No.# 16/37 DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2668/2019 1:NORTH EAST WOOD SUPPLY Page No.# 17/37 A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT S.J. ROAD ATHGAON GUWAHATI0-781001 AND ITS FACTORY SITUATED AT LOKHRA ROAD SAWKUCHI GUWAHATI-781018 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI DINESH AGARWAL.

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 7

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

CENTRAL GOODS AND SERVICES TAX Page No.# 18/37 GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

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

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

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

:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION Page No.# 19/37 UDYOG BHAWAN NEW DELHI- 110107.

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

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

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

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

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

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

Linked Case : WP(C) 3606/2019 1:CARBON RESOURCES PVT. LTD. A PVT LIMITED COMPANY HAVING ITS REGD OFFICE AT 55B AND ITS FACTORY AT VILLAGE KUKURMARI DHALIGAON Page No.# 20/37 P.O- DHALIGAON DIST- CHIRANG(BTAD) PIN- 783385 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA KUMAR SHARMA THE DIRECTOR PROJECT OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS

Indian Kanoon – http://indiankanoon.org/doc/128790119/ 8

Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD Page No.# 21/37 FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2715/2019 1:SAJJAN KUMAR JALAN (HUF) AND ANR. REP. BY ITS KARTA SHRI SAJJAN KUMAR JALAN S/O- LT BALADEO JALAN AGED ABOUT 62 YEARS R/O- M . S . R O A D A L U P A T T Y F A N C Y B A Z A A R G H Y – 0 1 2 : J A L A N A G RO P R O D U C T S A PROPRIETORSHIP CONCERN OF WHICH PETITIONER NO 1 IS THE PROPRIETOR AND HAVING ITS FACTORY SITUATED AT R.G.B.ROAD OPP. RAJDHANI NURSERY GHY-06 DIST- KAMRUP ASSAM VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 Page No.# 22/37 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2208/2019 1:STAR CEMENT LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT MAYUR GARDEN 2ND FLOOR OPP RAJIV BHAWAN Page No.# 23/37 G S ROAD GUWAHATI- 781005 ASSAM AND REP. BY MR. SANJIB KUMAR SAHARIA ASSTT MANAGER (LEGAL VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSTT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 Page No.# 24/37 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2673/2019 1:M/S. KISHLAY SAVOURY FOODS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT 5TH FLOOR ANUPAM BUIDING A.T. ROAD GUWAHATI-9 AND ITS FACTORY SITUATED AT NH-37 SARUSAJAI NEAR LOKHRA CHARIALI GUWAHATI-34 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI SUMIT KUMAR BAJAJ.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF I N D U STRIA L P OLI C Y A N D P R O M O TIO N P a g e N o . # 2 5 / 37 U D Y O G B H A W A N N EW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIV I S I O N S E T H I T R U S T B U I L D I N G 4 T H FL O O R G . S . R OA D B H A N G A G A R H GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2703/2019 1:AMIKER ENTERPRISES PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT H.B. ROAD MACHKOWA GUWAHATI-781009 AND ITS FACTORY SITUATED AT SILA SEDURI GHOPA AMINGAON GUWAHATI-781031 DIST.-KAMRUP(R) Page No.# 26/37 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI YASH VARDHAN SARAWGI.

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Page No.# 27/37 REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2660/2019 1:M/S. HOMETEK INDIA SNACKS MANUFACTURING CO. A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR DWARKA KUNJ RANI SATIJI MARG FANCY BAZAAR GUWAHATI AND ITS FACTORY SITUATED AT VILL. SILA CHANGSARI DIST. KAMRUP (R) ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SRI PRAMOD KUMAR CHOUDHARY.

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

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

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

Page No.# 28/37 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

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

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

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

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

Linked Case : WP(C) 4350/2019 1:ABDOS LAMITUBES PRIVATE LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PORVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT PUB BORAGAON P.O- GARCHUK GUWAHATI- 781035 AND IN THE PRESENT PROCEEDINGS REP. BY MR.BIJAY AGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS.

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

Page No.# 29/37 REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE OF CUSTOMS REP. BY ITS C H A I R M A N M I N I ST R Y O F FI N ANCE D E PTT . O F R E VENU E N O R T H B L O C K N E W DELHI-110001 Page No.# 30/37 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

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

2: CENT PLY A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Page No.# 31/37 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

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

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

VERSUS Page No.# 32/37 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

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

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

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

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

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

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

Page No.# 33/37 Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2677/2019 1:M/S. PITARJI BIOFUELS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT HANUMAN KATA COMPOND NH-37 JAWAHAR NAGAR KHANAPARA GHY-22 AND ITS FACTORY SITUATED AT OLD HARD BOARD ROAD PANIKHAITI CHARIALI PANIKHAITI GHY- 26 IN THE DISTRICT OF KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VARUN AGARWAL VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Page No.# 34/37 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

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

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

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 35/37 NEW DELHI-110001.

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

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

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

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

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

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

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

Linked Case : WP(C) 2757/2019 Page No.# 36/37 1: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 REPRESENTED BY SRI BHAGIRATH PASARI THE MANAGING DIRECTOR OF THE PETITIONER COMPANY AND RESIDENT OF 4A RAINY PARK KOLKATA.

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

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

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Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

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

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

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

:ASSISTANT COMMISSIONER Page No.# 37/37 CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

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

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

BEFORE HONOURABLE MR. JUSTICE N. KOTISWAR SINGH ORDER Date : 18-09-2019 Mr. S.C. Keyal, learned ASGI appearing for the Goods and Services Tax (GST) authorities submits that parawise comments have been received and he would like to file the affidavit.

Accordingly, let the matters be listed along with WP(C) No. 7808/2018 on 08.11.2019.

JUDGE Comparing Assistant

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hc121 Assam Carbon Products Ltd vs Union Of India And 6 Ors on 18 September, 2019

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