Page No.# 1/3 GAHC010150222025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3865/2025 KAMAL AGARWAL S/O SHRI MAHESH PRASAD AGARWAL, R/O 630/D, ITWARI, DR. SHIVHARI BUILDING, AMARDEEP CINEMA, BHAJI MANDI, NAGPUR, MAHARASHTRA-440002 VERSUS THE STATE OF ASSAM AND 3 ORS. REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, FINANCE (TAXATION) DEPARTMENT, DISPUR, GUWAHATI-06, KAMRUP (M), ASSAM 2:THE PRINCIPAL COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-6 KAMRUP (M) ASSAM 3:THE ASSISTANT COMMISSIONER OF STATE TAX KOKRAJHAR ASSAM 4:THE SUPERINTENDENT OF STATE TAXES DAMRA CHECK GATE/ SRIRAMPUR CHECK GATE DIST- KOKRAJHAR ASSA Advocate for the Petitioner : MR. A K GUPTA, MR A HAWARI,MR. R S MISHRA Advocate for the Respondent : SC, FINANCE AND TAXATION, Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 16.07.2025 Heard Shri R.S. Mishra, learned counsel for the petitioner as well as Shri B. Choudhury, learned Standing Counsel, Finance and Taxation Department. 2. The grievance of the petitioner is with regard to the retention of the consignment of areca nut which was dispatched from the State of Maharashtra. It is the case of the petitioner that the goods were intercepted in the State of U.P. Pursuant to which, the levy and penalties were paid by the petitioner and even after that the goods have been retained in the State of Assam. 3. When this matter was taken up for consideration on 10.07.2025, Shri B. Choudhury, learned Standing Counsel was directed to obtain instructions. Shri Choudhury, learned Standing Counsel has submitted that as per instructions, the said retention has been done by following due process of law and by issuing notices / orders at all stages. It however appears that the notices were issued to the driver of the vehicle. 4. At this stage, Shri Mishra, learned counsel for the petitioner submits that copies of the notices be served upon the owner whereafter the appropriate steps can be taken. 5. Upon consideration of the aforesaid prayer and to shorten the litigation, this Court directs that the copies of the notices and orders passed, if any, be served upon Shri Mishra, learned counsel for the petitioner, so that the petitioner, if aggrieved, can take recourse to the appropriate forum of law. Page No.# 3/3 6. Shri Choudhury, learned Standing Counsel has undertaken to furnish copies of all such notices / orders to Shri Mishra, learned counsel for the petitioner during the course of the day. 7. With the above observation, this writ petition is disposed of. JUDGE Comparing Assistant