Authority: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
Order Date: 29 July 2026
Case Overview
- Petitioner: Rajib Agarwala, son of Dhanraj Agarwala, representing DM Services Private Limited, Ground Floor Ganpati Enclave, GS Road, Ulubari, Guwahati‑781007, Kamrup Metropolitan, Assam.
- Respondents: Union of India and five others represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi; the State of Assam represented by the Commissioner and Secretary, Finance (Taxation) Department, Dispur, Guwahati; the Principal Commissioner Central Goods and Service Tax and Central Excise, GST Bhawan, Kedar Road, Guwahati; the Assistant Commissioner GST and Central Excise Commissionerate, Guwahati GST Bhawan; the Central Board of Indirect Taxes and Customs, NBCC Plaza, New Delhi; the Chairperson Goods and Service Tax Council, Janpath Road, New Delhi.
- Legal representation: For petitioner – Ms. P. Sharma, Advocate; For respondents – Mr. S. C. Keyal, SC, CGST; Mr. K. Jain, Advocate; Mr. B. Choudhury, Standing Counsel.
- Bench: Hon’ble Mr. Justice Devashis Baruah.
Final Outcome
- The Court ordered the matter to be listed again on 7 August 2026.
- The interim order previously issued is extended and remains in force until the next hearing date.
Topics: Tax Litigation, Court Order