RINKUMONI BORDOLOI VERSUS UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, THE PRINCIPAL COMMISSIONER STATE TAX KAMRUP, THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR. GUWAHATI vide Order No. WP(C)/3283/2024 dated 19.09.2024: Gauhati High Court