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JITU ENTERPRISES AND SOUNDS SERVICE vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
Ravi Shankar Mishra
A.k. Gupta
K.j. Saikia
Res. Counsel
---

Petitioner / Applicant

JITU ENTERPRISES AND SOUNDS SERVICE

Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date May 6, 2025
Order No.

WP(C)/1258/2025

Citation

2025(5) TAXREPLY 13349
Original Order
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ORDER

JUDGMENT Heard Mr. R.S. Mishra, learned counsel for the petitioners; Mr. B. Chakraborty, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5. 2. The petitioners have approached this Court by the present writ petition instituted under Article 226 of the Constitution of India to assail a Notice bearing no. GEXCOM/AE/INV/507/2024-AE-O/o COM MR-CGST-DIBRUGARH dated 22.10.2024; and a Notice bearing no. GEXCOM/AE/INV/ 2910/2024/471 dated 28.11.2024; both issued by the respondent no. 3. 3. The petitioner no. 1 is a partnership firm having its registered office at Rangpur Nagar, District – Sivasagar and the petitioner no. 2 is the managing partner of the petitioner no. 1 firm. The petitioner no. 1 firm [‘the petitioner firm’, for short] is engaged in the business of execution of contracts of house keeping services, etc.....

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