Union of India and Ors.
Department for Promotion of Industry and internal Trade through the secretary to the Government
Deputy Commissioner of Central Goods and Services Tax
Gangtok Division
Assitant Commissioner of Central Goods and Services Tax
The Suprerintendent of CGST and CX
Siliguri
The Joint Commissioner of CGST and CX
The Commissioner of CGST and CX Siliguri CGST and CX Commissionerate
State of Sikkim Through its Chief Secretary
The GST Council through the GST Council Secretariat
The Central Board of Indirect Taxes and Customs