hc42 Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Gauhati High Court

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Page No.# 1/65

GAHC010068682019

THE GAUHATI HIGH COURT

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

Case No. : WP(C)/2208/2019

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, G S ROAD, GUWAHATI-

781005, ASSAM AND REP. BY MR. SANJIB KUMAR SAHARIA, ASSTT

MANAGER (LEGAL

VERSUS

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 GOODS AND SERVICE TAX

Page No.# 2/65

GST BHAWAN

KEDAR ROAD

FANCY BAZAR

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 1

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

GUWAHATI- 781001

6:ASSTT 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 CHAIRMAN

MIN 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.

inked Case : WP(C)/4591/2020

/S KESHARI POLYMER

Address:A PARTNERSHIP FIRM

HAVING ITS OFFICE AT EPIP

AIDC COMPLEX

AMINGAON

KAMRUP- 781031

ASSAM.

VERSUS

THE UNION OF INDIA AND 6 ORS

Address: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

Address:MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

Page No.# 3/65

NEW DELHI- 110107.

3:JOINT SECRETARY TO THE GOVT. OF INDIA

Address:MINISTRY OF COMMERCE AND INDUSTRY

DEPTT. OF INDUSTRIAL POLICY AND PROMOTION

UDYOG BHAWAN

NEW DELHI- 110107.

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 2

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

4:THE UNDER SECY. TO THE GOVT. OF INDIA

Address:MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI- 110001.

5:THE COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

Address:GST BHAWAN

KEDAR ROAD

FANCY BAZAR

GHY- 1.

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

Address:GST BHAWAN

KEDAR ROAD

FANCY BAZAR

GHY- 1.

7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Address:REP. BY ITS CHAIRMAN

MINISTRY OF FINANCE

DEPTT. OF REVENUE

NORTH BLOCK

NEW DELHI- 110001.

————

Advocate for : MS. M L GOPE Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/4355/2020 M/S TIRUPATI DAIRYTECH Address:A PARTNERSHIP FIRM HAVING ITS OFFICE AT EPIP AIDC COMPLEX AMINGAON Page No.# 4/65 KAMRUP- 781031 ASSAM VERSUS THE UNION OF INDIA AND 6 ORS Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECY. TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECY. TO THE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:THE COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-01 6:THE ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-01 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 5/65 NEW DELHI- 110001

————

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 3

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Advocate for : MS. M L GOPE Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/1838/2020 BARAK VALLEY CEMENTS LTD. Address:A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT 202 ROYAL VIEW B.K. KAKOTI ROAD ULUBARI GUWAHATI IN THE DIST. OF KAMRUP ( M ) A S S A M A N D I T S I N D U S T R I A L U N I T A T D E V E N D R A N A G A R J H O O M BA S T I BADARPURGHAT IN THE DIST. OF KARIMGANJ ASSAM THE PETITIONER IN THE PRESENT PROCEEDING IST BEING REP. BY SRI MUKESH AGARWAL THE CHIEF EXECUTIVE OFFICER OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 6 ORS. Address:REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY Address:TO THE GOVT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY Address:TO THE GOVT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 Page No.# 6/65 4:THE UNDER SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP.BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/5186/2019 CONTROL PRINT LTD. Address:A LTD COMPANY HAVING ITS REGD OFFICE AT C-106 HOND SAURASHTRA INDUSTRIAL ESTATE ANDHERI KURLA ROAD MAROL NAKA ANDHERI (EAST) HUDUMPUR MAUZA- CHAYANI PALSHBARI- 781128 DIST- KAMRUP(R) AND IN THE PRESENT PROCEEDINGS REP. BY MR. MOHANTY THE HEAD ACCOUNTS AND AUTHORISED SIGNATORY OF THE Page No.# 7/65 PETITIONER COMPANY VERSUS UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECY TO THE GOVT OF INDIA Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 4:THE UNDER SECY TO THE GOVT OF INDIA Address:MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GST Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GHY- 01 6:ASSTT COMMISSIONER Address:CENTRAL GST GHY- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GHY- 781001 7:CENTRAL BOARD OF

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 4

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK Page No.# 8/65 NEW DELHI- 110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/4375/2020 M/S KESHARI UDYOG Address:A PARTNERSHIP FIRM HAVING ITS OFFICE AT EPIP AIDC COMPLEX AMINGAON KAMRUP ASSAM PIN- 781031.

VERSUS THE UNION OF INDIA AND 6 ORS Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

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

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

:THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX Page No.# 9/65 Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

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

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

————

Advocate for : MS. M L GOPE Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/5233/2019 ASSAM CARBON PRODUCTS LTD. Address:A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE A T B I R K U C H I N A R E N G I C H A N D R A P U R R O A D G H Y – 2 6 A N D I N T H E P R E S E N T PROCEEDINGS REP. BY SHRI KAILASH CHAND JOSHI ADVISOR FINANCE AND ACCOUNTS OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 6 ORS. Address:REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 10/65 NEW DELHI- 110001 2:SECY. TO THE GOVT. OF INDIA Address:MINISTRY OF

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 5

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECY. TO THE GOVT. OF INDIA Address: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 Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001

————

Advocate for : MR. R DUBEY Advocate for : SC CENTRAL EXCISE appearing for UNION OF INDIA AND 6 ORS.: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Page No.# 11/65 Linked Case : WP(C)/2761/2019 PDP STEELS LTD.

Address: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 UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

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

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

:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN Page No.# 12/65 KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

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

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

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 6

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/3601/2019 INDIA CARBON LTD.

Address: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 UNION OF INDIA AND 6 ORS Address: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 Page No.# 13/65 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA Address: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 Address:MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Page No.# 14/65 Linked Case : WP(C)/4532/2020 M/S KESHARI INDUSTRIES Address:A PARTNERSHIP FIRM HAVING ITS REGISTRATION OFFICE AT ABHAYAPUR GAURIPUR SHILA SUNDARIGHOPA KAMRUP 781031 ASSAM. REPRESENTED BY ONE OF ITS PARTNERS SRI PAWAN KUMAR SONI VERSUS THE UNION OF INDIA AND 6 ORS Address:REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 110001 2:SECRETARY TO THE GOVERNMENT OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI 110107 3:JOINT SECRETARY TO THE GOVERNMENT OF INDIA. Address:MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI 110107 4:THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA Address:MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 110001 5:THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI 781001 6:THE ASSISTANT COMMISSIONER CENTRAL GOODS

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 7

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI 781001 P a g e N o . # 15 / 6 5 7 : CENTRAL BO A R D O F IN D I RE C T TAXE S A N D C U S T O M S Address:REPRESENTED BY ITS CHAIRMAN MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 110001.

————

Advocate for : MS. M L GOPE Advocate for : SC GST appearing for THE UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/2430/2019 ASSAM ENTERPRISE LLP. Address: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 UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN Page No.# 16/65 NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA Address:MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GST Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GST GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001

————

Advocate for : DR. A SARAF Advocate for : SC FINANCE AND TAXATION appearing for UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/3055/2019 CENTURY PLYBOARDS (I) LTD. AND ANR. Address: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 Page No.# 17/65 OF PURBANCHAL TIMBER INDUSTRIES. 2: PURBANCHAL TIMBER INDUSTRIES Address:A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA- PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 8

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

BHAWAN NEW DELHI-110011 3:JOINT SECRETARY Address: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 Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR Page No.# 18/65 GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/113/2020 GENUS POWER INFRASTRUCTURES LTD. AND ANR. Address:A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT G-14 SECTOR 63 NOIDA U.P. AND ITS INDUSTRIAL UNIT AT SILASINDURIGHOPA BRAHMAPUTRA INDUSTRIAL PARK GOURIPUR AMINGAON GUWAHATI DIST. KAMRUP (R)-781031 2: RAJENDRA KUMAR AGARWAL Address:R/O DWARKAPURI JAMANLAL BAJAJ MARG JAIPUR-RAJASTHAN AND THE MANAGING DIRECTOR AND CEO OF THE PETITIONER NO. 1 COMPANY VERSUS UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN Page No.# 19/65 NEW DELHI-100011 3:JOINT SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-100011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GUWAHATI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/9196/2019 UPPER ASSAM PETROCOKE PVT. LTD. Address:A PVT. LTD. COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 9

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

AT NO.2 MAKUM PATHEER P.O. MARGHERITA Page No.# 20/65 TINSUKIA ASSAM-786181 REP. BY ONE SHIR ANKIT SHARMA ONE OF THE DIRECTORS OF THE COMPANY.

VERSUS THE UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

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

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

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

:THE ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

:THE CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN Page N o . # 2 1 / 6 5 M I N I S T R Y O F F I NANCE D EP T T . O F R E V E N U E N O R TH B LOC K N E W DELHI-110001.

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Advocate for : MR. R DUBEY Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.: Advocate ,, appearing for 2, 3, 4, 5, 6, 7, respectively.

Page No.# 22/65 ERVICE TAX ddress:GST BHAWAN EDAR ROAD FANC BAZARGUWAHATI 781001 6:THE ASSISTANT COMMISSIO ER CENTRAL OODS AND SERV CE TAX Address:G BHAWAN KEDAR ROAD FANC BAZARGUWAHATI 781001 7:CENTRAL BOARD OF INDIRECT TAXES A D CUSTOMS ddress:REPR SENTED BY IT CHAIRMAN MINIST OF FINANCE DEPARTMENT OF REVENUE NO TH BLOCK NEW DELHI 110001.

———– Ad ocate for : MS. M L GOPEAdvoc te for : SC GST a pearing for T E UNION OF INDIA AND 6 ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7, respectively. L inked Case W C) ASSAM ENTERPRISE P.

ddr s:A IMI D LIABILITY PARTN Page No.# 23/65 IP FIRM INCORPORATED UNDER THE ROVISIONS OF THE LIMITED LIABILITY PARTNERSHIP ACT 2008 AND HAVING ITS FA TORY SITUAT D AT BIRKUCHI BONDANARENGI GUWAHATI AND REP. BY SRI MISHRILAL RAJAK NE O THE PARTNERS OF THE PARTNERSHIP FIRM AND A R/O- 26 PRIN E AHMED

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SHAH R AD ERLINE RES DENCY FLAT-5M OLKATA 23 VERSUSUNION OF INDIA AND 6 ORS Address:REP. BY THE SECRETARY TO THE GO OF IND MIN OF FINANCE DEPTT O REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECR TARY TO THE GOVT OF NDIA Address:MIN F COMMERCE A D INDUSTRY DEPT OF INDUSTRIAL POLICY AND PROMOTIO UDYOG BHAWAN NEW DELHI- 110107 3:JOIN SECRETARY TO THE GOVT OF INDIA Address: IN OF COMMERC AND INDUSTRY DE T OF INDUSTRIAL PO ICY AND PROMOTION UDYOG BHAWA NEW DELHI- 110107 4:THE UNDER ECRETARY TO THE GOVT OF INDIA Address:MI OF FINANCE EPTT OF REVENUE RTH BLOCK NEW DELHI- 10001 5:COMMISSIONER CENTRA GST Address:GST BH WAN KEDAR ROAD F NCY BAZAR G WAHATI- 781001 Page No.# 24/65 ASSISTANT COMMISSIONER Address:CENTRAL GST UWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUW ATI- 781001 7:CENTRAL B ARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF RE ENUE NORTH LOCK NEW DELHI-

10001 ———— Advocate for : DR A SARAFAdvocate for : SC F NANCE AND TAXATION a pearing for UNION F INDIA AND ORS: Advocate , , , appearing for 2, 3, 4, 5, 6, 7 respectively.

inked Cas : WP(C)/3055/2019CEN URY PLYBOARDS I) LTD. AND ANR.

Address:A COMPAN INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 T AT A AD KO AT 700088 AND CARRYING NB INE Page No.# 25/65 IN HE ME D STYLE OF PURBAN TIMBER INDUSTRIES.2: PURBANC L TIMBER INDUSTRIES Addre s:A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI R OAD PALASHBARI KAMRUP ASSAM-781128 VERSUSUNION OF INDIA AND 6 ORS. Address:REP.

BY THE ECRETARY T THE G VT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVEN E NORTH BLOCK NEW DELHI 110001 2 SECRETARY O THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROM ION UD G BHAWAN NEW DELHI-1100 1 3:JOINT SECRETARY Address:TO THE GOVT. OF INDI MINISTRY OF C MMERCE AND INDUST Y DEPTT. OF INDUSTRIAL POLICY ND PROMOTION UDYOG BHAWAN NEW D LHI-110011 4:THE UNDER SECRETARY A dress:TO THE GOVT. OF INDIA MINISTRY OF INANCE DEPTT OF REVENUE NORTH LOCK NEW DELHI-11 001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Addres :GST BHAWAN KEDAR ROAD F A NCY B AZA R G U W H ATI – 7 8 1 0 01 6 : A S S I S T A N T C O M M I S P a g e N o . # 2 6 / 6 5 O N E R Address:CENTRAL OODS AND SERVICES TAX GUWAHA I- II DIVISION GST BHAWAN KEDAR ROAD FANCY AZAR GUWAHATI-781 1 7:CENTRAL B ARD O EXCISE AND CUSTOMS Address:RE . BY ITS CHA MAN MINISTRY OF NANCE DEPTT. OF REVE UE NORTH BLO K NEW DELHI-110001 –

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dvocate for : DR. A SARA Advocate for : A TT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate ,, appe ring for 2, 3, , 5, 6, 7, respec i ely. Link d Case : WP(C)/113 2020GENUS P WER

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INFRASTRUCTURES LTD. AN ANR. Address:A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE CO MPANIES AC AV G S REGISTERED OFFICE TG Page No.# 27/65 CTO OIDA U.P. AND IT DUSTRIAL UNIT AT SILASINDURIGH A PLOT NO. 194 BRAHMAPU RA INDUSTRIAL PARK GOURIPUR AMINGAON GUWAHATI DIST. KAMRU P( )-7810312: RAJENDRA KUMAR AGARWAL Address R/O DWA KAPURI JAMANLA BAJAJ MARG J IPUR-RA ASTHAN AND THE MANAGING DIRECTOR AND CEO OF THE PETITIONER NO. 1 COMPANY VERSUSUNION OF DIA AND ORS. Address:REP. BY THE SE RETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE D PTT. OF REVENUE NOR H BLOCK NEW DELHI 110001 2:SE RETARY TO THE GOVT OF INDIA Address:MINISTRY OF COMMERC AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY ND PROMOTION UDYOG BHAWAN NEW DELHI-1000 1 3:JOINT S CRETARY TO THE GOV OF INDIA Address:MINISTRY OF COMMERCE AND NDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PR MOTION UDYOG BHAWAN NEW DELHI-100011 4 THE UNDER SEC ETARY TO THE GOVT.

F INDIA Address:MINISTRY OF FINANCE DEPTT.

F REVENUE NORTH BLOCK NEW ELHI-110001 5:CO MISSIONER C NTRAL GOODS AND SE P a g e N o . # 2 8 / 6 5 I C E T A X A d d r es s : G S B H A W A N K E D A R R OA D F A N C Y B A Z A R GUWAHATI-781001 6:ASSISTAN COMMISSIONE Address:CENTRAL OODS AND SERVICE TAX GUWAH TI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHAT

-781001 7 CENTRAL BOA D OF EXCISE ND CUSTOMS Addre :REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUENORTH BLOCK NEW DELHI-110001 –

———- Advoca e for : DR.

SARAFAdvocate fo : SC GST ap earing for UNION OF INDIA A D 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively. L inked Case W C) UPPER ASSAM PETRO KE T.

ddr s:A PVT. LTD. COM Page No.# 29/65 INCORPORATED UNDER THE COMPAN S ACT 1956 HAVING ITS REGD. OFFICE AT NO.2 MAKUM PATHEER P.O. MARGHERITA TINSUKIA A SSAM-786181 REP. BY ONE SHIR A KIT SHARMA ONE OF THE DIRECTORS OF THE COMPANY. V RSUSTHE UNI N OF INDIA AND 6 ORS. Address:REP. BY THE SECRETARY TO T HE GOVT. OF INDI MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH LOCK N DELHI-110001. 2:SECRETA Y TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERC AND INDUSTRY DEPTT OF INDUSTRIAL POL CY AND PROMO ION UDYOG BHAWAN NEW DELHI-1 0107. 3:THE JOINT SECRETARY O THE GOVT. OF INDIA Address:MIN STRY OF COMMERCE AND INDUSTRY DEPTT. OF I DUSTRIAL POLI Y AND PROMOTION YOG BHAWAN NEW DE HI-110107. 4:THE UNDER SECRE ARY TO THE GOVT. OF INDIA Addres :MINISTRY OF FINANCE DEPTT. OF REVENUE N RTH BLOCK NE DELHI-110001.

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THE COMMISSIONER Add ess:CENTRAL GOODS AND SERVICE AX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-78

0 0 1 . 6 : T HE A S ST COM M I S S I O N E R d d r e s s : C E N T R A L G OODS A ND S ERVI ES T A X GUWAHATI-II IVISION GS BHAWAN KED R ROAD FANCY BA R GUWAHATI-781001. 7:T E CENTRAL BOARD OF EXCISE AND CUSTOMS Page No.# 30/65 ddress:REP. BY ITS CHA RMAN MINIS RY OF FINAN E DEPTT. OF REVENUE NORTH B CK NEW DELHI-110001. ———— dvocate for : MR. R DUBEYAdv cate for : ASSTT.S.G I. appearing for T E UNION OF I DIA AND 6 ORS.: A vocate ,, app aring for 2, 3, 4, 5, 6, 7, respectively.

Page No.# 31/65 MERCE AND I DUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION U DYOG BHAWAN NE DELHI 1101 7 3:J INT SECRETARY TO THE VERNMENT OF INDIA. Addre s:MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POL ICY AND PROMOTION UDYOG B AWAN NEW DE HI 110107 4:THE UNDER SECRETARY TO THE GOVERNMENT F INDIA Address:MINISTRY OF FINANCE DEPA TMENT OF REVENUE NORTH BLOCK NEW DELHI 1 0001 5:THE OMMISSIONER CENTR GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZARGUWAHATI 781001 6:THE ASSISTANT COMMISSIONER CENTRAL GOOD AND SERVICE AX Address:GST B WAN KEDAR ROAD FANCY BAZARGUWAHATI 781001 7:CENT AL BOARD OF INDIRECT TAXES AND CUSTOMS Address:REPR SENTED BY ITS CHA MAN MINISTRY O FINANCE DEPARTMENT OF REVENU NORTH BLOCK NEW ELHI 110001

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– Advocate for MS. M L GOPEAdvocate for : SC GST appearing for THE UNION OF IN IA AND 6 ORS: Advocate , , , ap earing for , 3, 4, 5, 6 7, respectively Page No.# 32/65 Linked Case : WP(C)/2430/2019ASSA ENTERPRISE LLP. Address:A IMITED LIABILITY PAR NERSHIP FIRM INCOR ORATED UNDER THE PROVISIONS OF THE LIMITED L ABILITY PARTNERSHIP ACT 20 8 AND HAVING ITS FACTORY SITUATED AT BIRKUCHI BONDANARENGI GUWAHATI AND S M HR AL AJAK ONE OF THE PAR ERS FT PA NER IP FIRM AND A R/O PRINCE AHMED SHAH ROAD MERLI RESIDENCY FLAT-5M K LKATA- 23 VERSUSUNION OF INDIA AND 6 ORS Address:REP. B Y THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK N W DELHI-

110001 2:

ECRETAR TO THE GO T OF INDIA Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF I NDUSTRIAL POLICY AN PROMOTION UDYOG BH WAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF Page No.# 33/65 INDIA Addre s:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIA POLICY D PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT F INDIA Address:MIN OF FINANCE DEPTT F REVENUE N RTH BLOCK NEW DE HI- 110001 5:COMMISSIONER C NTRAL GST Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTAN COMMISSIONER Address:CENTRAL T GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR

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GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Ad ress:REP. BY TS CHAIRMAN MIN FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 ———

— Advocate for :

DR. A SARAF dvocate for : SC INANCE AND TAXA ION appearing for UNION OF IND A AND 6 ORS: Advoca e,,, appearing fo 2, 3, 4, 5, 6, respectively. Link d Case : WP(C)/3055/2019CENTURY PLYBO RDS (I) LTD.

AND ANR.

Address:A C MPANY INCOR ORATED UNDER THE PROVISIONS O THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE

-15/1 TARATALA ROAD KOLKATA Page No.# 34/65 700088 AND ARRYING ON B SINESS IN THE NAM AND STYLE OF PURBANCHAL TIMBER INDUSTRIES.2 PURBANCHAL TIMBER INDUSTRIES Address:A DIVISION OF CENTURY PLYBOARDS (I) LT .

-P AS AR ROAD PALASHBARI K RUP ASS

-78 ERSUSUNION OF I AND 6 ORS. Address:REP. BY T SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE OVT. OF INDIA Addr ss:MINISTR OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PRO MOTION UDYOG BHAW N NEW DELHI-110011 3:JOINT SECRETARY Address O THE G T. OF INDIA MINISTRY OF OMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AN PROMOTION UDYOG BH WAN NEW DELHI-110 Page No.# 35/65 11 4:THE U DER SECRETARY Add ess:TO THE GOVT. OF INDIA MINISTR OF FINANCE DEPTT. OF REVENUE NORTH BLOC NEW DELHI-110001 5:COMMISSIONER CENT AL G O O DS A N D ER V I CE T A X A d d r e : GST BHA W A N K E D A R R O A D F A N C Y B A Z A R GUWAHATI-78 001 6:ASSISTANT COMMISSIONER Ad ress:CENTRAL GOODS AND SERVICES TAX GUWA ATI- II DIVIS ON GST BHAWAN K AR ROAD FANCY BAZAR UWAHATI-781001 7:CENTRAL BOA D OF EXCISE AND CUST MS Address:REP. B ITS CHAIMAN MINISTRY OF FINA E DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 10001 ———— Advocate f r : DR. A SA AFAdvocate for ASSTT.S.G.I. appearing fo UNION OF INDIA AND 6 ORS.: Advocate ,, appearing for 2, 3, 4, 5, 6, 7, respectivel . Linked ase : WP(C)/113/ 20GENUS POWER INFRASTRUCTURES LTD. A D ANR. Address:A COMPANY INC RPORATED UNDER THE P OVISIONS OF THE CO PANIES ACT 956 HAVING ITS R ISTERED OFFICE AT G-14 SECTOR 63 N IDA U.P. AND ITS NDUSTRIAL UNIT AT SILASINDURIGHOP BRAHMAPUTRA IND Page No.# 36/65 STRIAL PARK GOUR PUR AMINGAON GUWAHATI DIST. KAMRUP (R)-781 312: RAJENDRA KUMAR AGARWAL Address:R/O DWARKAPURI JAMANLAL BAJAJ MARG J P

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-R AS AN ND HE ANAGING DIRECTOR AN CEO FT PE TIO RN 1 COMPANY VERSU NION OF INDIA AND 6 ORS. Addr s:REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NO RTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE G VT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRI AL POLI Y AND PROMOTION UDYOG BHAWAN NEW DELHI-1 0011 3:JOINT SECRETARY TO THE GOVT. OF IN IA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTR AL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI 00011 Page No.# 37/65 :THE UNDER SECRETARY TO HE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEP T. OF REVENUE ORTH BLOCK NEW D LHI-110001 5:COMMISSIONER CE TRAL GOODS AND SERVICE TAX Addre s:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSION R Address:CE TRAL GOODS AND SER CE TAX GUWAHATI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-78 001 7:CENTRAL BOARD OF EXCISE AND CUSTO S Address:RE . BY ITS CHAIRMAN INISTRY OF FINANCE DEPTT. OF REVENUENORTH LOCK NEW DELHI-110001

———— Adv cate for : D . A SARAFAdvocate or : SC GST ap earing for UNION OF INDIA AND ORS.: Advocate , , appearing f r 2, 3, 4, 5 6, 7, respective . Linked Case : WP(C)/ 196/2019UPP R ASSAM PETROCOKE PVT. LTD. Address:A PVT. TD. COMPAN INCORPO ATED UNDER HE COMPANIES ACT 956 HAVING ITS REGD. OFFICE AT NO.2 M KUM PATHEER P.O. MARGHERITA TINSUKIA ASSAM-

86181 REP. BY ON SHIR ANKIT HARMA ONE OF THE IRECTORS OF T Page No.# 38/65 E COMPANY. VERSUSTHE UN ON OF INDIA AND 6 ORS. Address:REP. BY THE SECRETARY TO THE GOVT. O F INDIA M IS Y F AN DEPTT. OF REVENUE NOR BL K WD HI-110001. 2:SEC RY TO THE GOVT. OF INDIA Addr s:MINISTRY OF COMMERCE A D INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMO ION UDYOG HAWAN NEW DE HI-110107. 3 THE JOINT SECRETARY TO THE GOVT. OF INDIA Ad ress:MINISTRY OF COMMERCE AND INDUSTRY D PTT. OF INDUST IAL POLICY AND PROM TION UDYO BHAWAN NEW DEL I-1101

7. 4:THE UNDER SECRETARY T THE GOVT. OF INDIA Address:MINISTRY OF FINANCE EPTT. O REVENUE NORTH BLOCK NEW Page No.# 39/65 DELHI-110001. 5:THE COMMISSIONER Address:CEN RAL GOODS AND SERVIC TAX GST BHAWAN K DAR ROAD FA CY BAZAR GUWAHATI 781001. 6:THE ASSTT. COMMISSIONE Address:CENTRAL GOODS AND SERVICES TAX G WAHATI-II DIVISION GST BHAWAN KEDAR ROA FANCY BAZAR GUWAHATI-781001.

7:THE CENTRAL BOA D OF EXCISE AND CUSTOMS Addre s:REP. BY ITS CHAIRMAN MINISTRY O FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110

01. ————

Advocate for : MR. R D BEYAdvocate for : ASSTT.S.G.I appearing for THE U ION OF INDIA AND 6 ORS.: Advoca e ,, appearing fo 2, 3, 4, 5, 6, 7, respectively.

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Page No.# 40/65 MINISTRY OF COMMERCE AN INDUSTRY DEP RTMENT OF INDUST IAL POLICY AND PR MOTION UDYOG BHAWAN NEW DELHI 110107 3:JO NT SECRETARY TO THE GOVERNMENT OF INDIA. Address:MINISTRY OF COMMERCE AND U RY DE RT NT F DUSTRIAL POLICY AND ROM ION UDY BH AN EW DELHI 110107 HE UNDER SECRETARY TO THE GOVE MENT OF INDIA Ad ress:MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI 110001 5:THE COMMISSIONER CENTRAL GOO S AND SERVIC TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZARGUWAHATI 78 :THE ASSISTANT C MMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHA WAN KEDAR ROAD FANCY BAZARGUWAHATI 781 01 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTO Page No.# 41/65 Addre :REPRESENTED BY ITS CHAI MAN MINISTRY OF FINANCE DEPARTMENT OF REVENUE NO TH BLOCK NEW D LHI 110001. —-

——- Adv cate for : MS. M L GOPEAdvocate for : SC GST appea ing for THE UNION OF INDIA AND 6 ORS: Advocate , , , ap pearing for 2, 3, 4, 5, 6, 7, resp ctively. Linked ase : WP(C)/2430/2 1 9 ASSA M E N T E RPRI S E L L P . A d r e s s : A L I M I T E D L I A B I L I T Y P A R T E R S H IP F I RM INCORPORATED UNDER THE PROVIS ONS OF THE LI ITED LIABILITY PAR ERSHIP ACT 2008 AND H VING ITS FACTORY SITUATED AT IRKUCHI BONDAN RENGI GUWAHATI A D REP. BY SR MISHRILAL RAJAK O OF THE PARTNER OF THE PART ERSHIP FIRM AND A R O- 26 PRINC AHMED SHAH OAD MERLINE RESI NCY FLAT-5M KOLKATA 23 VERSUS UNION OF INDIA AND 6 O S Address:REP. BY TH SECRETARY TO THE G VT OF INDIA MIN OF FINANCE PTT OF REVENUE NORTH BLOCK NEW DELHI 110001 2:SECRETARY TO THE G VT OF INDIA Ad Page No.# 42/65 ress:MIN OF COMME CE AND IND STRY DEPTT OF IND STRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA Address :MIN OF CO ER A I US Y DEPTT OF INDUSTR LP ICY ND OMO ON UDYOG BHAWAN DELHI- 110107 4:THE UNDER S RETARY TO THE GOVT OF INDIA Address:MIN OF FINANCE DEPTT OF REVENUE NORTH B LOCK NEW DEL I- 110001 5:COMMISSIONER CENTRAL GST Address:GST BHAWAN KE DAR R AD FANC BAZAR GUWAHATI- 781001 6:ASSISTANT COM ISSIONER Address:CENTRAL GST GUWAHATI-II DIVISION GST BHAWAN KE AR ROAD FA CY BAZAR UWAHATI 781001 7:CENTRAL BOARD F EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRM Page No.# 43/65 N MIN OF FINANCE D PTT OF REVENUE NO TH BLOCK NE DELHI- 110001 —

——– Advocate for : DR. A SAR FAdvocate for : SC FINANCE AND TAXATION ppearing for UNION OF INDIA AND 6 ORS: Adv cate , , appearing for 2, 3 4, 5, 6, 7, respectively. Linked Case : WP(C)/3055/2019CENTURY PLYBOARDS (I) L D. AND ANR. Address:A COMPANY INCORPORATE UNDER THE PR VISIONS OF THE COMP IES ACT 1956 AND HAVING ITS REGISTERED OFFI E AT CENTURY HOUSE P-15/1 T RATALA ROAD KOLKA A-700088 AND CARRYING ON BUSINES IN THE NAME AND STYLE OF PURBANCHAL TIMBER IND STRIES.2: PURBANCH L TIMBER IN USTRIES Add ess:A DIVISION OF NTURY PLYBOARDS (I) LTD. IRZA-PALASHBARI ROAD PALASHBARI KAMR P ASSAM-781128 VERS SUNION OF INDIA AND 6 ORS. Addres :REP. BY THE SECRE RY TO THE GOVT. OF INDIA MINISTRY OF F NANCE DEPTT. OF REVENUE NOR H BLOCK NEW DELHI-1 0001 2:SECRETARY O THE GOVT.

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F INDIA Address:MI ISTRY OF COMM RCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SE E Page No.# 44/65 RY Address: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 Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/113/2020 GENUS POWER INFRASTRUCTURES LTD. AND ANR. Address:A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT Page No.# 45/65 HAVING ITS REGISTERED OFFICE AT G-14 SECTOR 63 NOIDA U.P. AND ITS INDUSTRIAL UNIT AT SILASINDURIGHOPA BRAHMAPUTRA INDUSTRIAL PARK GOURIPUR AMINGAON GUWAHATI DIST. KAMRUP (R)-781031 2: RAJENDRA KUMAR AGARWAL Address:R/O DWARKAPURI JAMANLAL BAJAJ MARG JAIPUR-RAJASTHAN AND THE MANAGING DIRECTOR AND CEO OF THE PETITIONER NO. 1 COMPANY VERSUS UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-100011 3:JOINT SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-100011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 Page No.# 46/65 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICE TAX GUWAHATI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

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Advocate for : DR. A SARAF Advocate for : SC GST appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

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Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Linked Case : WP(C)/9196/2019 UPPER ASSAM PETROCOKE PVT. LTD. Address:A PVT. LTD. COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT NO.2 MAKUM PATHEER P.O. MARGHERITA TINSUKIA ASSAM-786181 REP. BY ONE SHIR ANKIT SHARMA ONE OF THE DIRECTORS OF THE COMPANY.

:THE JOINT SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY Page No.# 47/65 DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

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

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

:THE ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

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

————

Advocate for : MR. R DUBEY Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.: Advocate ,, appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/3606/2019 CARBON RESOURCES PVT. LTD. Address:A PVT LIMITED COMPANY HAVING ITS REGD OFFICE AT 55B AND ITS FACTORY AT VILLAGE KUKURMARI DHALIGAON P.O- DHALIGAON DIST- CHIRANG(BTAD) PIN- 783385 Page No.# 48/65 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA KUMAR SHARMA THE DIRECTOR PROJECT OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY Address: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 Address:TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 18

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

KEDAR ROAD FANCY BAZAAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN Page No.# 49/65 MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001

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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , ,appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/6756/2019 CALCOM CEMENT INDIA LTD. Address:(CEMENT GRINDING UNIT) VILL. PIPALPURKHI P.O. LANKA DIST. NAGAON ASSAM- 788931 A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT 3RD AND 4TH FLOOR ANIL PLAZA II ABC G.S. ROAD GUWAHATI-781005 ASSAM REP. BY SHRI SUNIL AGGARWAL THE EXECUTIVE DIRECTOR OF THE PETITIONER COMPANY.

VERSUS UNION OF INDIA AND 7 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY Page No.# 50/65 DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL Address:5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.: Advocate ,, appearing for 2, 3, 4, 5, 6, 7, 8, respectively.

Linked Case : WP(C)/2573/2020 VISION FOODS AND BEVERAGES Address:A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS INDIAN Page No.# 51/65 PARTNERSHIP ACT 1932 HAVING ITS INDUSTRIAL UNIT LOCATED AT EAST BANIPUR DHEKERI GAON LAHOAL DIBRUGARH ASSAM AND ITS PRINCIPAL PLACE OF BUSINESS AT 1ST FLOOR JAIN E NTE R P R I S E BU I LD I NG H S R O A D D I B RU G A R H A S SA M A ND I N T HE P R E S E N T PROCEEDINGS REP. BY SRI VIVEK NIMODIA THE AUTHORISED SIGNATORY OF THE FIRM

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 19

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

VERSUS UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY Address: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 Address:TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CGST Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 Page No.# 52/65 6:ASSTT COMMISSIONER Address:CGST GUWAHATI- II DIVISION GGST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001

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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/9203/2019 NEW AGE PETCOCK PVT. LTD. Address:A PVT. LT. COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT PALASHBARI NH-31C P.O. KAJALGAON DIST. CHIRANG (BTAD) ASSAM-783385 REP. BY MR. BIPUL KUMAR DUTTA ONE OF THE DIRECTORS OF THE PETITIONER COMPANY VERSUS THE UNION OF INDIA AND 6 ORS. Address:REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001. 2:THE SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

Page No.# 53/65 3:THE JOINT SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

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

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

:THE ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

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

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 20

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

————

Advocate for : MR. R DUBEY Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/4350/2019 ABDOS LAMITUBES PRIVATE LTD. Address:A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PORVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT PUB BORAGAON Page No.# 54/65 P.O- GARCHUK GUWAHATI- 781035 AND IN THE PRESENT PROCEEDINGS REP. BY MR.BIJAY AGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 6 ORS. Address:REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY Address: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 Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 Page No.# 55/65 7:CENTRAL BOARD OF EXCISE OF CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/3052/2019 CENTURY PLYBOARDS (I) LTD. AND ANR. Address: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 Address:A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA- PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS UNION OF INDIA AND 6 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 Page No.# 56/65 4:THE UNDER SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 21

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001

————

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/2590/2020 VISION METALIK COMPANY Address:A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS INDIAN PARTNERSHIP ACT 1932 HAVING ITS INDUSTRIAL UNIT LOCATED AT MOHANBARI HINDU GAON N.H. 37 MOHANBARI LAHOAL DIBRUGARH ASSAM AND ITS PRINCIPAL PLACE OF BUSINESS AT 1ST FLOOR. JAIN ENTERPRISE BUILDING H.S. ROAD DIBRUGARH Page No.# 57/65 ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SIR VIVEK NIMODIA THE AUTHORIZED SIGNATORY OF THE PARTNERSHIP FIRM.

VERSUS UNION OF INDIA AND 6 ORS. Address:REPRESENTED 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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION UDYOG BHAWAN NEW DELHI 110011 3:JOINT SECY. TO THE GOVT. OF INDIA Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI 110011 4:THE UNDER SECY. TO THE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI 781001 6:ASSTT. COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REPRESENTED BY ITS CHAIRMAN MINISTRY OF FINANCE Page No.# 58/65 DEPTT.

OF REVENUE NORTH BLOCK NEW DELHI 110001

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Advocate for : DR. ASHOK SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4,5, 6, 7, respectively.

Linked Case : WP(C)/6764/2019 ALSTHOM INDUSTRIES LTD. Address:A COMPANY REGD. UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT 3RD AND 4TH FLOOR ANIL PLAZA II ABC G.S. ROAD GUWAHATI-781005 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI SUNIL AGGARWAL ONE OF THE DIRECTORS OF THE

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Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

PETITIONER COMPANY.

VERSUS UNION OF INDIA AND 7 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY Address: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 Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 59/65 NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL Address:5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001

————

Advocate for : DR. ASHOK SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, 8, respectively.

Linked Case : WP(C)/2558/2020 SHREE SHYAM COMMERCIAL CO. Address:A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD OFFICE AT JAIL ROAD FANCY BAZAR GUWAHATI- 781001 AND ITS FACTORY SITUATED AT NATIONAL BOARD COMPLEX NEAR PANIKHAITY CIRCLE OFFICE PANIKHAITY GUWAHATI- 781026 IN THE DISTRICT OF KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI VIVEK NIMODIA Page No.# 60/65 THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM VERSUS UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA Address: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 Address:MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER Address:CGST GUWAHATI- II DIVISION SETHI TRUST BUILDING 4TH FLOOR GS ROAD BHANGAGARH GUWAHATI- 781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE Page No.# 61/65 NORTH BLOCK NEW DELHI- 110001

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Indian Kanoon – http://indiankanoon.org/doc/144831535/ 23

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

Linked Case : WP(C)/6759/2019 CALCOM CEMENT INDIA LTD. Address:(CEMENT GRINDING UNIT) VILL. PIPALPURKHI P.O. LANKA DIST. NAGAON ASSAM- 788931 A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT 3RD AND 4TH FLOOR ANIL PLAZA II ABC G.S. ROAD GUWAHATI-781005 ASSAM REP. BY SHRI SUNIL AGGARWAL THE EXECUTIVE DIRECTOR OF THE PETITIONER COMPANY.

VERSUS UNION OF INDIA AND 7 ORS. Address: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 Address:MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 Page No.# 62/65 4:THE UNDER SECRETARY Address:TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX Address:GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER Address:CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL Address:5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001

————

Advocate for : DR. ASHOK SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 7 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, 8, respectively.

Linked Case : WP(C)/2582/2020 SHREE SHYAM UDYOG Address:A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD OFFICE AT JAIL ROAD FANCY BAZAR GUWAHATI- 781001 AND ITS FACTORY SITUATED AT NATIONAL BOARD Page No.# 63/65 COMPLEX NEAR PANIKHAITY GUWAHATI- 781026 IN THE DIST OF KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY VIVEK NIMODIA THE AUTHORISED SIGNATORY OF THE PETITIONER FIRM VERSUS UNION OF INDIA AND 6 ORS Address: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 Address:MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY Address: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 Address:TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GST Address:GST BHAWAN KEDAR ROAD FANCY BAZAR

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Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

GUWAHATI- 781001 6:ASSTT COMMISSIONER Address:CGST GUWAHATI- II DIVISION SETHI TRUST BUILDING 4TH FLOOR GS ROAD BHANGAGARH Page No.# 64/65 GUWAHATI- 781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS Address:REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001

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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS: Advocate , appearing for 2, 3,4, 5, 6, 7, respectively.

Linked Case : WP(C)/2757/2019 ASSAM ROOFING LTD. Address: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.

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

Page No.# 65/65 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA Address:MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

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

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

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

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Advocate for : DR. A SARAF Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 6 ORS.: Advocate , , appearing for 2, 3, 4, 5, 6, 7, respectively.

BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER Date : 27.11.2020 As agreed to by the learned counsels for the parties, list these matters again on 10.12.2020.

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 25

Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

JUDGE Comparing Assistant

Indian Kanoon – http://indiankanoon.org/doc/144831535/ 26

hc42 Star Cement Ltd vs Union Of India And 6 Ors on 27 November, 2020

AUTHOR: admin

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