Heard Dr B P Todi the learned Senior counsel assisted by Dr A Todi the learned counsel appearing on behalf of the petitioner in WP C No Ms N Hawelia ... the learned counsel appearing on behalf of the petitioner in WP C No Mr R S Mishra the learned counsel appearing on behalf of the petitioners in WP C No and Mr A Khanikar the learned counsel appearing on behalf of the petitioner in WP C No I have also heard Mr S C Keyal the learned Standing counsel appearing on behalf of the CGST and Mr B Gogoi the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam