Page No.# 1/3 GAHC010215212025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5556/2025 MS SIKKIM LOGISTICS SERVICES A PROPRIETORSHIP FIRM HAVING ITS REGISTERED OFFICE AT SEVOK ROAD, JYOTI NAGAR, SILIGURI, DARJEELING, WEST BENGAL, PIN 734001, REPRESENTED BY ITS MANAGER SHREE BISHWAJIT SAHA. VERSUS THE STATE OF ASSAM AND 4 ORS. THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM, MINISTRY OF FINANCE AND TAXATION, KAR BHAWAN, GANESHGURI, GUWAHATI,ASSAM 2:THE COMMISSIONER OF STATE TAX KAR BHAWAN GANESHGURI GUWAHATI ASSAM 3:THE ASSISTANT COMMISSIONER OF STATE TAXES GOODS AND SERVICE TAX BONGAIGAON ASSAM 4:THE JOINT COMMISSIONER OF THE STATE TAX GUWAHATI ASSAM 5:THE SUPERINTENDENT OF STATE TAX BONGAIGAON Page No.# 2/3 ASSA Advocate for the Petitioner : MS. M L GOPE, MS S SARKAR,MS. H JAIN,MR S K SAHA,MS. N HAWELIA Advocate for the Respondent : SC, FINANCE AND TAXATION, BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 24-09-2025 Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Shri B. Gogoi, learned Standing Counsel, Finance (Taxation) Department, Govt. of Assam. Considering the facts and circumstances and as agreed to by the learned counsel for the parties, this writ petition is taken up for disposal at the motion stage. Suffice it to mention that on the previous occasion i.e. 29.09.2025, the learned Standing Counsel was granted time to obtain instructions which Shri Gogoi, the learned Standing Counsel has obtained. The grievance of the petitioner is against an order dated 01.07.2025 passed by the respondent no. 4 – Joint Commissioner of State Tax (Appeals). It is submitted that the primary reason of dismissal of the appeal was that it was filed manually instead of electronically. Ms. Hawelia, the learned counsel has submitted that such mechanical approach is against the mandate of law and unreasonable which would cause legal prejudice to the petitioner. Shri Gogoi, the learned Standing Counsel has however submitted that the Page No.# 3/3 present requirement to file appeals is by online mode (electronically) and that is in consonance with the prevailing norms. He has also submitted that the aforesaid fact was not only known to the petitioner but was also reminded that the appeals should be preferred electronically which has not been done. He has further submitted on instructions that if the petitioner files such an appeal electronically even now, the same would be considered on its own merits despite the order dated 01.07.2025 and the aspect of limitation would also be considered and condoned. The learned counsel for the petitioner has submitted that in view of such undertaking, the petitioner would file the appeal electronically. In view of the aforesaid facts and circumstances and the broad consensus arrived at in the Bar, the present writ petition is disposed of by permitting the petitioner to file the appeal in electronic mode before the appellate authority, namely, the Joint Commissioner of State Tax (Appeals) Guwahati on or before 17.10.2025. If the same is done within the date fixed, the appeal is directed to be considered on its own merits and without going into the aspect of limitation. It is also clarified that the earlier order dated 01.07.2025 shall not come into the way in deciding the appeal which has to be done on its own merits. Writ petition stands disposed of in the manner indicating above. JUDGE Comparing Assistant