Page No.# 1/2 GAHC010175962020 2025:GAU-AS:2996 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5210/2020 M/S SHIVAM PIPE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DHANUKA COMPLEX, BLOCK C, SJ ROAD, ATHGAON, GUWAHATI 78101, DIST KAMRUP M ASSAM, AND INDUSTRIAL UNIT AT VILLAGE DAGAON, MOUZA PUB KACHARI MAHAL, KAMALPUR, KAMRUP R ASSAM, REPRESENTED BY ONE OF ITS PARTNERS SRI RATANLAL BHATI, S/O SRI RAWATMAL BHATI, AGED ABOUT 57 YEARS VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE DEPARTMENT OF FINANCE, GOVT. OF ASSAM, DISPUR GUWAHATI 781006, KAMRUP M ASSAM 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN GANESHGURI PO GUWAHATI 781006 KAMRUP M ASSAM 3:THE ASSISTANT COMMISSIONER OF TAXES GUWAHATI D1 GUWAHATI C KAR BHAWAN GANESHGURI PO GUWAHATI 781006 KAMRUP M ASSA Advocate for the Petitioner : MR. O P BHATI, MR. S K GUPTA,MR. P SARMA,MR. M K GOGOI,MR T C DAS Page No.# 2/2 Advocate for the Respondent : SC, FINANCE, BEFORE THE HON’BLE MR JUSTICE ARUN DEV CHOUDHURY O R D E R 20.03.2025 Mr. P Sarma, learned counsel for the petitioner submits that due to certain subsequent development, this writ petition has become infructuous. Accordingly, this writ petition stands closed. Mr. H Baruah, learned counsel is present on behalf of Mr. B Choudhury, learned standing counsel Finance Department. JUDGE Comparing Assistant