HomeAllHC Cases

hc210 Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

07-2017 Rate
114. Form GST ASMT – 17
hc166 Sh. Jai Pal Singh vs The Enlarged Role Of The … on 16 November, 2021

Gauhati High Court

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

Page No.# 1/20

GAHC010085942019

THE GAUHATI HIGH COURT

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

Case No. : WP(C) 2664/2019

1:SHREE BALAJI ENTERPRISE

A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT, 1932

AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT, 5TH FLOOR, ROOM

NO 526, H.B.ROAD, FANCY BAZAAR, GHY-1 AND ITS FACTORY SITUATED

AT INDUSTRIAL GROWTH CENTRE, CHAYGAON, VILL NO. 2, JAMBARI,

DIST- KAMRUP, ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE

OF ITS PARTNERS SRI DURGA DUTT AGARWAL

VERSUS

1:UNION OF INDIA AND 6 ORS.

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

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

2:SECRETARY TO THE GOVT. OF INDIA

MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI- 110107

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

Page No.# 2/20

GST BHAWAN

KEDAR ROAD

FANCY BAZAR

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 1

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

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- 11000

Advocate for the Petitioner : DR. A SARAF

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

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

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA Page No.# 3/20 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DI V ISI O N S E T H I T R U S T B U I L D I N G 4 T H F L O O R G . S . R O A D B H A N GAG A R H GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Page No.# 4/20 Linked Case : WP(C) 2764/2019 1:PRATAAP SNACKS LTD. (UNIT-II) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT PLOT NO. 40-

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 2

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

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

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

  • :SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.
  • :JOINT SECRETARY TO THE GOVT. OF INDIA 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 Page No.# 5/20 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) 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 Page No.# 6/20 NORTH BLOCK NEW DELHI- 110001.

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

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 3

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

  • :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) 2715/2019 Page No.# 7/20 1:SAJJAN KUMAR JALAN (HUF) AND ANR. REP. BY ITS KARTA SHRI SAJJAN KUMAR JALAN S/O- LT BALADEO JALAN AGED ABOUT 62 YEARS R/O- M.S.ROAD ALU PATTY FANCY BAZAAR GHY-01 2: JALAN AGRO PRODUCTS A PROPRIETORSHIP CONCERN OF WHICH PETITIONER NO 1 IS THE PROPRIETOR AND HAVING ITS FACTORY SITUATED AT R.G.B.ROAD OPP. RAJDHANI NURSERY GHY-06 DIST- KAMRUP ASSAM VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. 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 Page No.# 8/20 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) 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.

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 4

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

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.# 9/20 NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II D IV I S I O N S E T H I T R U ST B U I L D I N G 4 T H F L O O R G . S . R O A D B H A NG 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.

Page No.# 10/20 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 F AC T OR Y S I T U A T E D A T S I L A S E D U R I G H O P A A M I N G A O N G UW A H A T I – 7 8 1 0 3 1 DIST.-KAMRUP(R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI YASH VARDHAN SARAWGI.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 Page No.# 11/20 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 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.

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 5

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

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 Page No.# 12/20 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.

Advocate for the Petitioner : DR. ASHOK 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 Page No.# 13/20 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR H.B ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT INDUSTRIAL GROWTH CENTRE CHAYGAON VILL. NO.-2 JAMBARI MOUZA-BONGAON DIST. KAMRUP ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SMT. SANTOSHI DEVI AGARWAL.

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

  • :SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.
  • :JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY 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/13471369/ 6

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

  • :COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD Page No.# 14/20 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) 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.

Page No.# 15/20 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

  • :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.

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

Linked Case : WP(C) 2661/2019 Page No.# 16/20 1:NANO STEEL PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 7

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

REGD. OFFICE AT 1ST FLOOR ABOVE VIKASH AGENCIES G.S.ROAD BHANGAGARH GHY-5 AND ITS FACTORY SITUATED AT IID CENTRE MORANJANA RANGIA IN THE DISTRICT OF KAMRUP (R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI VIKASH KHEMKA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF 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 Page No.# 17/20 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) 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 Page No.# 18/20 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.

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 Page No.# 19/20 KALAPAHAR INDUSTRIAL AREA BISHNUPUR GUWAHATI DIST. KAMRUP ASSAM AND IN THE PRESENT PORCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VINOD KUMAR LOHIA.

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 8

Shree Balaji Enterprise vs Union Of India And 6 Ors on 14 October, 2020

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 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.

Page No.# 20/20 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. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I.

BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER Date : 14-10-2020 Heard Dr. A. Saraf, senior advocate assisted by Mr. S.P. Sarma, learned counsel for the petitioner and Mr. S.C. Keyal, learned standing counsel for the department. It is submitted at the bar that the pleadings have been exchanged and the matters are ready for being heard.

Accordingly, list these matters for admission hearing on 05-11-2020.

JUDGE Comparing Assistant

Indian Kanoon – http://indiankanoon.org/doc/13471369/ 9