hc217 M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

Gauhati High Court

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

Page No.# 1/25

GAHC010055722020

THE GAUHATI HIGH COURT

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

Case No. : WP(C) 1780/2020

1: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

1:UNION OF INDIA AND 2 ORS.

THROUGH THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX,

CENTRAL GST DIVISION, DIBRUGARH.

2:THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX

CENTRAL GST DIVISION

DIBRUGARH.

3:THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX

CENTRAL GST DIVISION

TINSUKIA

Advocate for the Petitioner : MR. R K CHOUDHURY

Advocate for the Respondent : SC, GST

Linked Case : WP(C) 2899/2020 1:M/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 Page No.# 2/25 ASSAM REPRESENTED BY ITS DIRECTOR SHRI SANJIB KUMAR BARUAH VERSUS 1: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 the Petitioner : MS. M DEVI Advocate for the Respondent : SC GST Linked Case : WP(C) 2935/2020 1: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.

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 1

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

KAMRUP ASSAM REP BY SRI DIPAK KUMAR SINGH VERSUS 1:UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE Page No.# 3/25 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 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 JOINT COMMISSIONER GST AND CENTRAL EXCISE O/O GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM 5:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE O/O THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 6:THE SUPERINTENDENT GST AND CENTARL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC GST Linked Case : WP(C) 3386/2020 1:M/S. BULLAND CEMENT PVT. LTD.

Page No.# 4/25 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 1:THE UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE 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 ASSAM Page No.# 5/25 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2947/2020 1: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 1:UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM 4:THE ASSTT COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL EXCISE GUWAHATI DIV-I GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD Page No.# 6/25 GUWAHATI ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 3237/2020 1: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

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 2

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

GATTANI.

VERSUS 1: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.

:PRINCIPAL COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001.

: A S S T T . C O M M I S S I O N E R C G S T D I V I S I O N J O R H A T S T A T I O N G O D O W N R O A D JORHAT-785001 ASSAM.

:JOINT COMMISSIONER CGST AND CEX DIBRUGARH COMMISSIONERATE MILAN NAGAR (F) LANE Page No.# 7/25 P.O. CR BUILDING DIBRUGARH-786003.

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

Linked Case : WP(C) 2926/2020 1:M/S RIVER VALLEY CEMENT CORPORATION A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT LAXMI NAGAR CHANGSARI KAMRUP (R) ASSAM AND REP. BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL VERSUS 1: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.# 8/25 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC GST Linked Case : WP(C) 3372/2020 1:CENT PLY (A DIVISION OF CENTURY PLYBOARDS (I) LTD.) A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT MIRZA PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 AND IN THE PRESENT PROCEEDINGS REP. BY SRI NARENDRA PRATAP SINGH THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:JOINT COMMISSIONER GST AND CENTRAL EXCISE 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 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Page No.# 9/25 Linked Case : WP(C) 3464/2020 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 AND IN THE PRESENT PROCEEDING REPRESENTED BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 3

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

F I N A N C E D E P A R T M E N T O F R E V E N U E N O R T H B L O C K N E W D E L H I 2 : J O I N T 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 Advocate for the Petitioner : MR. P BARUAH Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 3156/2020 Page No.# 10/25 1:M/S. K.D.CEMENTS A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS CORPORATE OFFICE AT 2ND FLOOR SUBHAM VELOCITY WALFORD ABOVE PASSPORT SEVE KENDRA GS ROAD GUWAHATI 781005 ASSAM AND FACTORY AT BHOMRAGURI SAMAGURI 782140M NAGAON ASSAM AND HAVING IN THE PRESENT PROCEEDING REPRESENTED BY SRI ARUN KEJRIWAL THE AUTHORIZED SIGNATORY OF THE PETITIONER FIRM VERSUS 1:UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 3:ASSISTANT COMMISSIONER CGST GUWAHATI DIVISION-II. GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI 781001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Li n k e d C a s e : W P ( C ) 3 2 9 8 / 2 0 2 0 1 : B A R A K V A L L E Y C E M E N T S L T D A C O M P A N Y INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT AND HAVING ITS MANUFACTURING UNIT AT DABENDRANAGAR JHOOM BASTI P.O. BADARPURGHAT DIST. KARIMGANJ Page No.# 11/25 ASSAM AND REP. BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE DEPTT. REVENUE NORTH BLOCK NEW DELHI 2:PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MA C H K H O W A G U W A H A T I – 7 8 1 0 0 1 3 : 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 COMMISSIONERATE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 4:ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE DIVISION C.R. BUILDING CIRCUIT HOUSE ROAD SILCHAR-788001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2916/2020 1:M/S JUMBO ROOFING AND TILES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA HALUGURI CHOWK CHANGSARI KAMRUP(R) ASSAM- 781001 AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS DEEPAK KAYAL Page No.# 12/25 VERSUS 1: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-

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 4

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

(TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC GST Linked Case : WP(C) 2918/2020 1: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) Page No.# 13/25 GUWAHATI ASSAM AND IN THE PRESENT PROCEEDINGS REP BY SRI ARUN KEJRIWAL THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM VERSUS 1: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 the Petitioner : DR. A SARAF Advocate for the Respondent : SC GST Linked Case : WP(C) 2929/2020 1:M/S KESHARI INDUSTRIES A PA R T N E R S H I P F I R M R E G I S T E R E D U N D E R T H E P R O V I S I O N S O F T H E I N D I A N PARTNERSHIP ACT Page No.# 14/25 1932 AND HAVING ITS OFFICE AND FACTORY AT ABHAYPUR SHILASUNDARI GAURIPUR GUWAHATI-31 ASSAM REP. BY SRI PAWAN KUMAR SONI ONE OF THE PARTNERS OF THE PETITIONER FIRM VERSUS 1:UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3:THE 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 ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I GUWAHATI-II GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC GST Page No.# 15/25 Linked Case : WP(C) 3177/2020 1:M/S JSVM PLYWOOD INDUSTRIES LTD. (FORMERLY KNOWN AS M/S ARUNACHAL SAW AND VENEER MILLS PVT. LTD A COMPANY 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 1: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 CGST AND CENTRAL EXCISE O/O ASSISTANT COMMISSIONER OF CENTRAL GST AND

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 5

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

CENTRAL EXCISE ITANAGAR DIVISION SECTOR-A NAHARLAGUN-791110 ARUNACHAL PRADESH Page No.# 16/25 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 2920/2020 1: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 1: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-

Linked Case : WP(C) 3166/2020 1: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 1: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 NEW DELHI 3:THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GHY-01 ASSAM 4:THE ASSTT. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE JORHAT DIVISION STATION ROAD JORHAT- 785001 Page No.# 19/25 ASSAM 5:THE SUPERINTENDENT GST AND CENTRAL EXCISE CGST JORHAT DIVISION STATION ROAD JORHAT- 785001 ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2940/2020 1:M/S JOYSHREE POWEROL A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA KATAMUR MOUZA-

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 6

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

SINDURIGHOPA CHANGSARI KAMRUP ASSAM 781001 AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI MANOJ KAYAL VERSUS 1: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 Page No.# 20/25 KEDAR ROAD MACHKHOWA GUWAHATI- 781001 4:SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC GST Linked Case : WP(C) 3155/2020 1:CEMENT INTERNATIONAL LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS MANUFACTURING UNIT AT DAVENDRANAGAR JHOOM BASTI P.O. BADARPURGHAT DIST. KARIMGANJ ASSAM AND REP. BY SRI MUKESH AGARWAL CHIEF EXECUTIVE OFFICER OF THE PETITIONER COMPANY.

VERSUS 1: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.

: P R I N C I P A L C O M M I S S I O N E R G S T B H A W A N K E D A R R O A D M A C H K H O W A GUWAHATI-781001.

:ASSTT. COMMISSIONER GST AND CENTRAL EXCISE DIVISION Page No.# 21/25 C. R. BUILDING CIRCUIT HOUSE ROAD SILCHAR-788001.

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

Linked Case : WP(C) 3762/2020 1:M/S PURBANCHAL CEMENT LTD. HAVING ITS PRINCIPAL PLACE OF BUSINESS AND ITS FACTORY SITUATED AT VILL.- SARUTARI MOUZA- SONAPUR P.O.- BYRNIHAT DIST.- KAMRUP (M) ASSAM- 782402 REP. BY SRI SUNIL KUMAR AGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY.

VERSUS 1: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.

Page No.# 22/25 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2951/2020 1:M/S. BARAK ISPAT PVT. LTD. A PVT

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 7

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

LIMITED COMPANY REGD UNDER THE PROVISIONS OF THE COMPANIES ACT READ WITH THE COMPANIES ACT 2013 AND HAVING ITS OFFICE AT MOHANPUR ROAD SRIKONA SILCHAR 26 AND FACTORY AT DAG NO. 187 AND 188 OF 2ND R S PATTA NO. 15 AND 161 MOUZA- SRIKONA DIST- CACHAR ASSAM VERSUS 1: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 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 A S S T T COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSTT COMMISSIONER OF CE N T R A L E X C I S E C I R C U I T H O U S E P a g e N o . # 2 3 / 2 5 S I L C H A R A S S A M 5 : T H E SUPERINTENDENT GST AND CENTRAL EXCISE CIRCUIT HOUSE SILCHAR ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : ASSTT.S.G.I.

Linked Case : WP(C) 1366/2020 1: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 1: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.

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : SC GST Page No.# 24/25 Linked Case : WP(C) 3176/2020 1: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 1:THE UNION OF INDIA AND 4 ORS REP BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.

2:THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYUG BHAWAN NEW DELHI 3:THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDER ROAD GUWAHATI-781001 ASSAM 4:THE ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE O/O THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE GUWAHATI-I DIVISION GST BHAWAN KEDER ROAD GUWAHATI-781001 ASSAM 5:THE SUPERINTENDENT (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN KEDER ROAD Page No.# 25/25 GUWAHATI-781001 ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : ASSTT.S.G.I.

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 8

M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

BEFORE HON’BLE MR. JUSTICE MANASH RANJAN PATHAK ORDER 06-10-2020 Heard the learned counsels for the petitioners in the aforesaid writ petitions as well as Mr. S. C. Keyal, learned Standing counsel, GST for the respondents.

Petitioners are seeking time to file their replies to the affidavit of the respondent GST, to which the learned counsel for the respondent has no objection.

Prayer is allowed.

Petitioners shall file their affidavits in these matters on or before 11.11.2020 and thereafter, Registry shall list these matters for admission on a date to be fixed by it.

Interim orders passed earlier in these writ petitions shall remain in force till the next date of listing. JUDGE Comparing Assistant

Indian Kanoon – http://indiankanoon.org/doc/178527554/ 9

hc217 M/S. Digboi Carbon Pvt. Ltd vs Union Of India And 2 Ors on 6 October, 2020

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