GUWAHATI, India, Jan. 6 -- Gauhati High Court issued the following order on Dec. 5:

1. Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. R.R. Saikia on behalf of Mr. S.K. Medhi, learned CGC for the respondent no. 1; and Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3.

2. The petitioner got herself registered under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 for carrying out the business of a goatery firm. The petitioner was issued Registration Certificate in Form GST REG-06 under Rule 10[1] of the Central Goods and Services Tax Rules, 2017 ['the CGST Rules, 2017', for short] on 13.06.2023.

3. The respondent no. 3 on 10.06.2024 ...