Page No.# 1/18 vs M/S Keshari Industries on 20 September, 2021
Gauhati High Court
Page No.# 1/18 vs M/S Keshari Industries on 20 September, 2021
Page No.# 1/18
GAHC010111152021
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WA/162/2021
THE UNION OF INDIA AND 4 ORS
REP. BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI- 110011.
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
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
4: ASST. COMMISSIONER
GST AND CENTRAL EXCISE
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
5: THE SUPERINTENDENT
GST AND CENTRAL EXCISE
TECH-I
GUWAHATI-II DIVISION
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001
VERSUS
M/S KESHARI INDUSTRIES
A PARTNERSHIP FIRM REGD. UNDER THE PROVISIONS OF THE INDIAN
Page No.# 2/18
PARTNERSHIP ACT, 1932 AND HAVING ITS REGD. OFFICE AT FACTORY AT ABHAYPUR, SHILASUNDARI, GAURIPUR, GUWAHATI-31, ASSAM, REP. BY
SRI PAWAN KUMAR SONI, ONE OF THE PARTNERS OF THE FIRM.
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 1
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Advocate for the Petitioner : MR. S C KEYAL
Advocate for the Respondent : MS S SHARMA
Linked Case : WA/163/2021
THE UNION OF INDIA AND 3 ORS.
REP. BY SECRETARY
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NORTH BLOCK
CENTRAL SECRETARIAT
NEW DELHI-110011.
2: THE JOINT COMMISSIONER
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
3: THE ASST. COMMISSIONER GUWAHATI DIVISION
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA GUWAHATI- 781001.
4: SUPERINTENDENT (TECHNICAL-I)
CGST AND CENTRAL EXCISE DIVISION-I
GST BHAWAN
2ND FLOOR KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001.
VERSUS
M/S TOPCEM INDIA
A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE
INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT VILL.-
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GAURIPUR
P.O. COLLEGE NAGAR
MOUZA- SILASUNDARIGHOPA
AMINGAON- 781031 IN THE DIST OF KAMRUP(M)
GUWAHATI
ASSAM
THE PRESENT PROCEEDINGS IS REP. BY SRI ARUN KEJRIWAL
THE AUTHORIZED SIGNATORY OF THE FIRM.
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 2
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Advocate for : MR. S C KEYAL Advocate for : DR. A SARAF appearing for M/S TOPCEM INDIA Linked Case : WA/230/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AN D C E N T R A L E X C I S 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 4: THE ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE TECH-I Page No.# 4/18 GUWAHATI-II DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 VERSUS M/S AHINSHA CHEMICALS LTD. (INSTANT TEA DIVISION) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT N.T. ROAD MILANPUR DIST- NALBARI A S S A M – 7 8 1 3 3 5 R E P R E S E N TE D B Y S R I PA W A N K U M A R JAI N THE AUT H O RIZE D REPRESENTATIVE OF THE COMPANY
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S AHINSHA CHEMICALS LTD.
Linked Case : WA/226/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN Page No.# 5/18 JORHAT DIVISION STATION ROAD JORHAT-785001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE CGST JORHAT DIVISION STATION ROAD JORHAT-785001 ASSAM VERSUS M/S GATTANI POLYMERS A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD OFFICE AT G.B. GATTANI INDUSTRIL COMPLEX MARIANI ROAD CINNAMARA JORHAT ASSAM REPRESENTED BY SRI SARANGAPANI BORDOLOI THE AUTHORIZED SIGNATORY OF THE FIRM
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S GATTANI POLYMERS Linked Case : WA/180/2021 THE UNION OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT PF BANKING AND REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 3
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2: ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION JORHAT STATION GODOWN ROAD JORHAT- 785001.
VERSUS Page No.# 6/18 PAN PARAG INDIA LTD. (FORMERLY- KOTHARI PRODUCTS LIMITED) A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT PAN PARAG HOUSE THE MALL KANPUR-208 001 HAVING ONE OF ITS UNIT AT A-1 TO A-4 INDUSTRIAL ESTATE CINAMARA JORHAT- 785008.
————
Advocate for : MR. S C KEYAL Advocate for : appearing for PAN PARAG INDIA LTD.
Li n k e d C a s e : W A / 1 7 0 / 2 0 2 1 T H E U N I O N O F I N D I A A N D 2 O R S T H R O U G H T H E COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
- : THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
- : ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX CENTRAL GST DIVISION DIBRUGARH.
VERSUS M/S DIGBOI CARBON PV. LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT BORGURI INDUSTRIAL ESTATE BORGURI TINSUKIA ASSAM PIN- 786126 REP. BY ITS DIRECTOR SRI SANJIB KUMAR BARUAH.
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Advocate for : MR. S C KEYAL Page No.# 7/18 Advocate for : MR. A DAS appearing for M/S DIGBOI CARBON PV. LTD.
Linked Case : WA/232/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: JOINT COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3: ASST.. COMMISSIONER GUWAHATI DIVISION GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS MODI MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD. (FORMERLY KNOWN AS KAMAKHYA COSMETICS AND PHARMACEUTICALS LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 AND HAVING ITS CORPORATE OFFICE AT HOUSE NO. 17 RUKMINIGAON GUWAHATI ASSAM-781022 AND REPRESENTED BY SRI DEBAJIT DEBROY THE AUTHORIZED SIGNATORY OF THE RESPONDENT COMPANY
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 4
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Advocate for : MR. S C KEYAL Advocate for : DR. A SARAF (FOR CAVEATOR) appearing for MODI MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD.
Page No.# 8/18 Linked Case : WA/223/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF R E V E N U E ) N O R T H B L O C K C E N T R A L S E C R E T A R I A T N E W D E L H I – 1 1 0 0 1 1 2 : T H E COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3: THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS ASSAM ROOFING LIMITED A A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND FACTORY INDUSTRIAL ESTATE NEW BONGAIGAON ASSAM-783380 REPRESENTED BY ONE OF ITS DIRECTOR SRI SANJIB KUMAR BARUAH
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Advocate for : MR. S C KEYAL Advocate for : appearing for ASSAM ROOFING LIMITED A Linked Case : WA/207/2021 THE UNION OF INDIA AND 2 ORS. REP. BY SECRETARY MINISTRY OF F I N A N C E ( D E P T T . O F R E V E N U E ) N O R T H B L O C K C E N T R A L S E C R E T A R I A T N E W DELHI-110011.
- : PRINCIPAL COMMISSIONER Page No.# 9/18 GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II G.S.T. BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
VERSUS 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 SEVA KENDRA G.S. ROAD GUWAHATI ASSAM AND FACTORY AT BHOMRAGURI SAMAGURI P.O.- 782140 DIST.- NAGAON ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI ARUN KEJRIWAL THE AUTHORIZED SIGNATORY OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for K.D CEMENTS Linked Case : WA/227/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: JOINT COMMISSIONER GST AND CENTRAL EXCISE Page No.# 10/18 GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3: ASST. COMMISSIONER GUWAHATI DIVISION GST BHAWAN 2ND
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 5
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F L O O R K E D A R R O A D M A C H K H O W A G U W A H A T I – 7 8 1 0 0 1 4 : S U P E R I N T E N D E N T (TECHNICAL-I) CGST AND CENTRAL EXCISE DIVISION-I GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS M/S JUMBO ROOFING AND TILES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT SILA HALGURI CHOWK CHANGSARI KAMRUP(R) ASSAM-781001 AND REPRESENTED BY ONE OF ITS PARTNERS SRI DEEPAK KAYAL
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S JUMBO ROOFING AND TILES Linked Case : WA/222/2021 THE UNION OF INDIA AND ANR. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: ASST. COMMISSIONER CGST AND CENTRAL EXCISE Page No.# 11/18 BONGAIGAON DIVISION GST BHAWAN KEATING ROAD DHUBRI ASSAM-783301 VERSUS M/S NEW AGE PETCOKE PVT. LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND INDUSTRIAL UNIT AT PA L A S B A R I P . O . – K A J A L G A O N C H I R N A G A S S A M R E P R E S E N T E D B Y O N E O F I T S AUTHORIZED REPRESENTATIVE SRI BIPUL KUMAR DUTTA S/O LATE DHARANI DHAR DUTTA R/O BHETAPARA CHARIALI P.S.-HATIGAON GUWAHATI-781038
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S NEW AGE PETCOKE PVT. LTD Linked Case : WA/210/2021 THE UNION OF INDIA AND 2 ORS. REP. BY SECRETARY MINISTRY OF FINANCE (DEPTT. OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011.
- : PRINCIPAL COMMISSIONER GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II G.S.T. BHAWAN 2ND FLOOR Page No.# 12/18 KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
VERSUS K. D COKES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS CORPORATE OFFICE AT VILL.- AMERIGOG 11TH MILE JORABAT G.S. ROAD GUWAHATI ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI SAURABH AGARWAL THE AUTHORIZED SIGNATORY OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for K. D COKES Linked Case : WA/231/2021 UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: PRINCIPAL COMMISSIONER GST BHAWAN 2ND FLOOR KEDAR ROAD
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 6
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MACHKHOWA GUWAHATI-781001 3: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 Page No.# 13/18 VERSUS KAMAKHYA PLASTICS PVT. LTD. F A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AND ITS FACTORY SITUATED AT BONDA NARENGI GUWAHATI AND REPRESENTED BY MR. M.L. RAJAK THE AUTHORIZED SIGNATORY OF THE COMPANY
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Advocate for : MR. S C KEYAL Advocate for : appearing for KAMAKHYA PLASTICS PVT. LTD. F Linked Case : WA/225/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG 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: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE ITANAGAR DIVISION Page No.# 14/18 SECTOR-A NAHARLAGUN-791110 ARUNACHAL PRADESH VERSUS M/S JSVM PLYWOOD INDUSTRIES LTD. (FORMERLY KNOWN AS M/S ARUNACHAL SAW AND VENNER MILLS PVT. LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 READ WITH THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT 17TH MILE STILWELL ROAD P.O.-JAIRAMPUR DIST- CHANGLANG ARUNACHAL PRADESH-792121 REPRESENTED BY SRI RAJ KUMAR BAJAJ
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S JSVM PLYWOOD INDUSTRIES LTD.
Linked Case : WA/221/2021 THE UNION OF INDIA AND 3 ORS. REPRESENTED BY SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN 2ND FLOOR Page No.# 15/18 KEDAR ROAD MACHKHOWA GUWAHATI-781001 VERSUS M/S KAMLANG SAW AND VENEER MILLS PVT. LTD. A PRIVATE LTD. COMPANY HAVING THEIR REGISTERED OFFICE AT PALASHBARI MOUZA- CHAYANI KAMRUP-781128 ASSAM REPRESENTED BY THEIR DULY AUTHORIZED DIRECTOR ABHISHEK KHETAN AGED AB O U T 3 8 Y E A R S S / O D E B I P R A S A D K H E T A N R / O S R C B R O A D F A N C Y B A Z A R GUWAHATI-781001 ASSAM
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 7
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Advocate for : MR. S C KEYAL Advocate for : appearing for M/S KAMLANG SAW AND VENEER MILLS PVT. LTD.
Linked Case : WA/224/2021 THE UNION OF INDIA AND 4 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK NEW DELHI-110011 2: THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI 3: THE COMMISSIONER GST AN D C E N T R A L E X C I S 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 4: ASST. COMMISSIONER GST AND CENTRAL EXCISE Page No.# 16/18 OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 5: THE SUPERINTENDENT GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD GUWAHATI-781001 VERSUS M/S OZONE AYURVEDICS UNIT- II A FIRM HAVING ITS OFFICE AND FACTORY AT EPIP AMINGAON GUWAHATI DIST-KAMRUP ASSAM-781031 REPRESENTED BY SRI DIPAK KUMAR SINGH
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Advocate for : MR. S C KEYAL Advocate for : MS S SHARMA appearing for M/S OZONE AYURVEDICS UNIT- II Linked Case : WA/213/2021 THE UNION OF INDIA AND 2 ORS. THROUGH THE COMMISSIONER OF GST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001.
- : THE COMMISSIONER GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
- : THE JOINT COMMISSIONER GST AND CENTRAL EXCISE Page No.# 17/18 GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
VERSUS M/S GUWAHATI CARBON LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY AT NH-37 PUB- BORAGAON GORCHUK KAMRUP(M) GUWAHATI-7810 ASSAM REP. BY ITS DIRECTOR SRI SANJIB KUMAR BARUAH.
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Advocate for : MR. S C KEYAL Advocate for : MR. A DAS appearing for M/S GUWAHATI CARBON LIMITED Linked Case : WA/186/2021 THE UNION OF INDIA AND ANR REP. BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 110011.
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 8
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2: ASST. COMMISSIONER GST AND CENTRAL EXCISE DIVISION-II GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
VERSUS ASSAM CARBON PRODUCTS LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT NARENGI Page No.# 18/18 CHANDRAPUR ROAD BIRKUCHI NARENGI GUWAHATI- 781026 ASSAM REP. BY SRI KAILESH CHAND JOSHI ADVISOR-FINANCE AND ACCOUNTS OF THE COMPANY.
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Advocate for : MR. S C KEYAL Advocate for : appearing for ASSAM CARBON PRODUCTS LIMITED -B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA HON’BLE MR. JUSTICE MANASH RANJAN PATHAK 20-09-2021 The matter is taken up through video conferencing. Heard Mr.S.C. Keyal, learned counsel for the appellants. Also heard Dr. A. Saraf, learned senior counsel, appearing for the respondent in W.A. No.163/2021, W.A.No.207/2021, W.A. No.210/2021, W.A. No.223/2021, W.A. No.227/2021,W.A. No.231/2021 and W.A. No.232/2021; Ms. N. Hawelia, learned counsel, appearing for the respondent in W.A. No.162/2021,W.A. No.224/2021, W.A. No.225/2021, W.A. No.226/2021 and W.A. No.230/2021; and Mr. R.K.Choudhury, learned counsel for the respondent in W.A. No.170/2021 and W.A. No.213/2021.
On joint request of the learned counsel for the parties, list again on 30th September, 2021. JUDGE CHIEF JUSTICE Comparing Assistant
Indian Kanoon – http://indiankanoon.org/doc/167285699/ 9
