Shree Balaji Enterprise vs Union Of India And 6 Ors on 2 March, 2020

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Gauhati High Court

Shree Balaji Enterprise vs Union Of India And 6 Ors on 2 March, 2020

Bench: N. Kotiswar Singh

                                                                  Page No.# 1/43

GAHC010085942019




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

                          Case No. : WP(C) 2664/2019

         1:SHREE BALAJI ENTERPRISE
         A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT, 1932
         AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT, 5TH FLOOR, ROOM
         NO 526, H.B.ROAD, FANCY BAZAAR, GHY-1 AND ITS FACTORY SITUATED
         AT INDUSTRIAL GROWTH CENTRE, CHAYGAON, VILL NO. 2, JAMBARI,
         DIST- KAMRUP, ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE
         OF ITS PARTNERS SRI DURGA DUTT AGARWAL

         VERSUS

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

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

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

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

         5:COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
                                                               Page No.# 2/43

             GST BHAWAN
             KEDAR ROAD
             FANCY BAZAR
             GHY-1

            6:ASSTT. COMMISSIONER
             CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION
             SETHI TRUST BUILDING
             4TH FLOOR
             G.S.ROAD
             BHANGAGARH
             GHY-5

            7:CENTRAL BOARD OF EXCISE AND CUSTOMS
             REP. BY ITS CHAIRMAN
             MINISTRY OF FINANCE
             DEPTT. OF REVENUE
             NORTH BLOCK
             NEW DELHI- 11000

Advocate for the Petitioner   : DR. A SARAF

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

Linked Case : WP(C) 4488/2019 1:M/S BARAK ISPAT PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 (READ WITH COMPANIES ACT 2013) AND HAVING ITS OFFICE SITUATED AT MOHANPUR ROAD SRIKONA SILCHAR-26 ASSAM AND ITS FACTORY SITUATED AT DAG NO. 187 188 OF 2ND R.S. PATTA NO. 15 AND 161 MOUZA SRIKONA DIST. CACHAR ASSAM REP. BY SRI MANOJ KUMAR SHARMA VERSUS Page No.# 3/43 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX SILCHAR-II RANGE SILCHAR ASSAM 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Page No.# 4/43 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2764/2019 1:PRATAAP SNACKS LTD. (UNIT-II) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT PLOT NO. 40- 41 BRAHMAPUTRA INDUSTRIAL PARK GAURIPUR AMINGAON GUWAHATI- 781031. THE PETITIONER IN THE PRESENT CASE IS REP. BY ONE OF ITS DIRECTORS SRI ARVIND KUMAR MEHTA.

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

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

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

4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE Page No.# 5/43 NORTH BLOCK NEW DELHI- 110001.

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

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

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

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 7812/2018 1:SUN PHARMA LABORATORIES LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS UNIT AT MIRZA PALASHBARI ROAD VILL- KOKRAJHAR DIST. KAMRUP GUWAHATI ASSAM- 781128.

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

VERSUS 1:UNION OF INDIA AND 2 ORS.

Page No.# 6/43 REP. BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE AND DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION MINISTRY OF COMMERCE AND INDUSTRY NORTH BLOCK NEW DELHI- 110001.

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

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

Advocate for the Petitioner : MRS. R BORAH Advocate for the Respondent : SC GST Linked Case : WP(C) 5233/2019 1:ASSAM CARBON PRODUCTS LTD. A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT BIRKUCHI NARENGI CHANDRAPUR ROAD GHY- 26 AND IN THE PRESENT PROCEEDINGS REP. BY SHRI KAILASH CHAND JOSHI ADVISOR FINANCE AND ACCOUNTS OF THE PETITIONER COMPANY Page No.# 7/43 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 8/43 NEW DELHI- 110001 Advocate for the Petitioner : MR. R DUBEY Advocate for the Respondent : SC CENTRAL EXCISE Linked Case : WP(C) 2761/2019 1:PDP STEELS LTD.

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

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

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

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

4:THE UNDER SECRETARY TO THE GOVT. OF INDIA Page No.# 9/43 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001.

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

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

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

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 3601/2019 1:INDIA CARBON LTD. A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD OFFICE AT NOONMATI GUWAHATI- 20 AND IN THE PRESENT PROCEEDINGS REP. BY SRI SHYAMAL KUMAR BHATTACHARJYA THE GENERAL MANAGER (ADMN AND COMMERCIAL) OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE Page No.# 10/43 DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Page No.# 11/43 Linked Case : WP(C) 2659/2019 1:SHREE BALAJI POLYMERS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR ROOM NO. 526 H.B. ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT VILL. KOIRABARI CHOWKIGATE CHANGSARI DIST. KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS MS. PRACHI AGARWAL.

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

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

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

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

5:COMMISSIONER Page No.# 12/43 CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001.

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

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

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2661/2019 1:NANO STEEL PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR ABOVE VIKASH AGENCIES G.S.ROAD BHANGAGARH GHY-5 AND ITS FACTORY SITUATED AT IID CENTRE MORANJANA RANGIA IN THE DISTRICT OF KAMRUP (R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI VIKASH KHEMKA VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE Page No.# 13/43 NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Page No.# 14/43 Linked Case : WP(C) 3055/2019 1:CENTURY PLYBOARDS (I) LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 TARATALA ROAD KOLKATA-700088 AND CARRYING ON BUSINESS IN THE NAME AND STYLE OF PURBANCHAL TIMBER INDUSTRIES.

2: PURBANCHAL TIMBER INDUSTRIES A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR Page No.# 15/43 GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2668/2019 1:NORTH EAST WOOD SUPPLY A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT S.J. ROAD ATHGAON GUWAHATI0-781001 AND ITS FACTORY SITUATED AT LOKHRA ROAD SAWKUCHI GUWAHATI-781018 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI DINESH AGARWAL.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY Page No.# 16/43 DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 113/2020 1:GENUS POWER INFRASTRUCTURES LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE Page No.# 17/43 COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT G-14 SECTOR 63 NOIDA U.P. AND ITS INDUSTRIAL UNIT AT SILASINDURIGHOPA PLOT NO. 194 BRAHMAPUTRA INDUSTRIAL PARK GOURIPUR AMINGAON GUWAHATI DIST. KAMRUP (R)-781031 2: RAJENDRA KUMAR AGARWAL R/O DWARKAPURI JAMANLAL BAJAJ MARG JAIPUR-RAJASTHAN AND THE MANAGING DIRECTOR AND CEO OF THE PETITIONER NO. 1 COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-100011 3:JOINT SECRETARY TO THE GOVT. OF INDIA 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 MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN Page No.# 18/43 KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC GST Linked Case : WP(C) 2762/2019 1:PRATAAP SNACKS LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT KHASRA NO. 378/2 NEMAWAR ROAD INDORE- 452020 MADHYA PRADESH AND ITS INDUSTRIAL UNIT SITUATED AT DAG NO. 98- 109 IOC MAIN ROAD GAURIPUR NEAR GAURIPUR THANA AMINGAON GUWAHATI- 781031. THE PETITION IN THE PRESENT CASE IS REP. BY ONE OF ITS DIRECTORS SRI ARVIND KUMAR MEHTA.

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

Page No.# 19/43 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107.

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

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

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

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

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

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 3606/2019 1:CARBON RESOURCES PVT. LTD.

Page No.# 20/43 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 ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA KUMAR SHARMA THE DIRECTOR PROJECT OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAAR GUWAHATI- 781001 Page No.# 21/43 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 6756/2019 1:CALCOM CEMENT INDIA LTD. (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 1:UNION OF INDIA AND 7 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Page No.# 22/43 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 Page No.# 23/43 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2715/2019 1:SAJJAN KUMAR JALAN (HUF) AND ANR. REP. BY ITS KARTA SHRI SAJJAN KUMAR JALAN S/O- LT BALADEO JALAN AGED ABOUT 62 YEARS R/O- M.S.ROAD ALU PATTY FANCY BAZAAR GHY-01 2: JALAN AGRO PRODUCTS A PROPRIETORSHIP CONCERN OF WHICH PETITIONER NO 1 IS THE PROPRIETOR AND HAVING ITS FACTORY SITUATED AT R.G.B.ROAD OPP. RAJDHANI NURSERY GHY-06 DIST- KAMRUP ASSAM VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 24/43 NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2673/2019 1:M/S. KISHLAY SAVOURY FOODS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT 5TH FLOOR ANUPAM BUIDING A.T. ROAD GUWAHATI-9 AND ITS FACTORY SITUATED AT NH-37 SARUSAJAI NEAR LOKHRA CHARIALI GUWAHATI-34 DIST.-KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI SUMIT KUMAR BAJAJ.

VERSUS Page No.# 25/43 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Page No.# 26/43 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2703/2019 1:AMIKER ENTERPRISES PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT H.B. ROAD MACHKOWA GUWAHATI-781009 AND ITS FACTORY SITUATED AT SILA SEDURI GHOPA AMINGAON GUWAHATI-781031 DIST.-KAMRUP(R) ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI YASH VARDHAN SARAWGI.

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

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

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

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

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

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

Advocate for the Petitioner : MR. R DUBEY Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2660/2019 1:M/S. HOMETEK INDIA SNACKS MANUFACTURING CO.

Page No.# 29/43 A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT 1ST FLOOR DWARKA KUNJ RANI SATIJI MARG FANCY BAZAAR GUWAHATI AND ITS FACTORY SITUATED AT VILL. SILA CHANGSARI DIST. KAMRUP (R) ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SRI PRAMOD KUMAR CHOUDHARY.

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

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

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

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

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

6:ASSTT. COMMISSIONER Page No.# 30/43 CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI-781005.

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

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 4350/2019 1:ABDOS LAMITUBES PRIVATE LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PORVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS OFFICE SITUATED AT PUB BORAGAON P.O- GARCHUK GUWAHATI- 781035 AND IN THE PRESENT PROCEEDINGS REP. BY MR.BIJAY AGARWAL ONE OF THE DIRECTORS OF THE PETITIONER COMPANY VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY Page No.# 31/43 TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDER ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE OF CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 3052/2019 1:CENTURY PLYBOARDS (I) LTD. AND ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT CENTURY HOUSE P-15/1 TARATALA ROAD KOLKATA-700088 AND CARRYING ON BUSINESS IN THE NAME AND STYLE OF CENT PLY.

Page No.# 32/43 2: CENT PLY A DIVISION OF CENTURY PLYBOARDS (I) LTD. MIRZA-PALASHBARI ROAD PALASHBARI KAMRUP ASSAM-781128 VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 Page No.# 33/43 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2662/2019 1:SHREE BALAJI UDYOG A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT SHOPPERS POINT 5TH FLOOR ROOM NO. 526 H.B ROAD FANCY BAZAAR GUWAHATI-781001 AND ITS FACTORY SITUATED AT INDUSTRIAL GROWTH CENTRE CHAYGAON VILL. NO.-2 JAMBARI MOUZA-BONGAON DIST. KAMRUP ASSAM AND THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTENRS SMT. SANTOSHI DEVI AGARWAL.

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

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

Page No.# 34/43 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107.

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

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

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

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

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 7808/2018 1:ERIS LIFESCIENCES LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS UNIT AT PLOT NO. 30-31 BRAHMAPUTRA INDUSTRIAL PARK VILL- SILA MOUZA- SENDURI GHOPA Page No.# 35/43 AMINGAON NORTH GUWAHATI DIST. KAMRUP - 781031 ASSAM THROUGH SRI ANIL KUMAR SINGH SENIOR GENERAL MANAGER AUTHORIZED REPRESENTATIVE OF THE PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 2 ORS. REP. BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE AND DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION MINISTRY OF COMMERCE AND INDUSTRY NORTH BLOCK NEW DELHI- 110001.

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

3:STATE OF ASSAM REP. BY THE SECRETARY DEPARTMENT OF FINANCE TO THE GOVT. OF ASSAM.

Advocate for the Petitioner : MRS. R BORAH Advocate for the Respondent : SC GST Linked Case : WP(C) 6764/2019 1:ALSTHOM INDUSTRIES LTD. A COMPANY REGD. UNDER THE COMPANIES ACT 1956 HAVING ITS REGD. OFFICE AT 3RD AND 4TH FLOOR Page No.# 36/43 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 PETITIONER COMPANY.

VERSUS 1:UNION OF INDIA AND 7 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR Page No.# 37/43 GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 2677/2019 1:M/S. PITARJI BIOFUELS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGD. OFFICE AT HANUMAN KATA COMPOND NH-37 JAWAHAR NAGAR KHANAPARA GHY-22 AND ITS FACTORY SITUATED AT OLD HARD BOARD ROAD PANIKHAITI CHARIALI PANIKHAITI GHY- 26 IN THE DISTRICT OF KAMRUP ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VARUN AGARWAL VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA Page No.# 38/43 MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-1 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX GHY-II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S.ROAD BHANGAGARH GHY-5 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 6759/2019 1:CALCOM CEMENT INDIA LTD. (CEMENT GRINDING UNIT) VILL. PIPALPURKHI Page No.# 39/43 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 1:UNION OF INDIA AND 7 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD Page No.# 40/43 FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001 8:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 1936/2019 1:M/S. RHINO PRINT O PACKS A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT C.I.T.I COMPLEX KALAPAHAR INDUSTRIAL AREA BISHNUPUR GUWAHATI DIST. KAMRUP ASSAM AND IN THE PRESENT PORCEEDINGS REP. BY ONE OF ITS PARTNERS SRI VINOD KUMAR LOHIA.

VERSUS 1:UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE Page No.# 41/43 DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-110001.

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

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

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

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

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

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

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : ASSTT.S.G.I. Page No.# 42/43 Linked Case : WP(C) 2757/2019 1:ASSAM ROOFING LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AND FACTORY SITUATED AT BONDA NARENGI ASSAM REPRESENTED BY SRI BHAGIRATH PASARI THE MANAGING DIRECTOR OF THE PETITIONER COMPANY AND RESIDENT OF 4A RAINY PARK KOLKATA.

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

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

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

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

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

Page No.# 43/43 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI-II DIVISION GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001.

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

Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : ASSTT.S.G.I. BEFORE HON'BLE MR.JUSTICE N. KOTISWAR SINGH order 02-03-2020 On the prayer of Mr. P. Baruah, learned counsel for the petitioner, list the matters after 3 (three) weeks.

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