Page No.# 1/7 GAHC010261782025 2025:GAU-AS:17110 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6974/2025 AMARJIT BARMAN AND 23 ORS. C/O-SRI KANAK BARMAN,R/O KHATABARI, WORD NO.- 1,P.O. KHATABARI, DIST NALBARI, ASSAM, PIN 781335. 2: PRADIP SWARGIARY AGE- 50 YEARS C/O LABANYA SWARGIARY R/O-VILL. MADHAPUR P.O.BARAMA DIST.- BAKSA ASSAM PIN-781334 3: KHANINDRA KALITA AGE- 52 YEARS C/O LT. DEBEN KALITA R/O-HAJO ROAD P.O AND DIST. NALBARI (ASSAM) PIN-781335 4: SUJATA GOSWAMI AGE- 32 YEARS C/O LT. BALEN GOSWAMI R/O-PNC ROAD P.O.AND DIST. NALBARI (ASSAM) PIN- 781335 5: SON MALAKAR AGE- 48 YEARS C/O LT. KANDURA MALAKAR Page No.# 2/7 R/O VILL. BHURAKUCHI P.O.- MILANPUR DIST. NALBARI (ASSAM) PIN- 781337 6: PRANAB KAKATI AGE- 45 YEARS C/O UMESH KAKATI R/O VILL. KAITHALKUCHI P.O.- KAITHALKUCHI DIST. NALBARI (ASSAM) PIN- 781370 7: BANGSHIDHAR KALITA AGE- 60 YEARS C/O LT. RAMESH CH. KALITA R/O VILL. KAIRARA P.O.- SONDHA DIST. NALBARI (ASSAM) PIN-781343 8: DEBEN KALITA C/O LT. JOGEN KALITA R/O-OLD DHAMDHAMA BUS STAND P.O. AND DIST. NALBARI (ASSAM) PIN- 781335 9: UTPAL DEKA AGE- 39 YEARS C/O LT. DWIJEN DEKA R/O VILL. BARNARDDI P.O.- BARNARDDI DIST.- NALBARI (ASSAM) PIN- 781303 10: JAGADISH DAS AGE- 31 YEARS C/O PRAFULLA DAS R/O VILL. KAYAKUCHI P.O.- GHOGRAPAR DIST.- NALBARI (ASSAM) PIN- 781369 Page No.# 3/7 11: ARUP KR. BARMAN AGE- 38 YEARS C/O LT. DANDI RAM BARMAN R/O VILL. MALIKUCHI P.O AND DIST. NALBARI ASSAM PIN- 781335 12: RUMI KALITA SARKAR AGE-30 YEARS C/O NANDA LAL SARKAR R/O VILL. TIHU P.O.- TIHU DIST. NALBARI ASSAM PIN- 781371 13: RINKI MANDAL C/O ASHIM MANDAL R/O VILL.- TIHU P.O.- TIHU DIST. NALBARI ASSAM PIN- 781371 14: HARIHAR DEKA AGE- 53 YEARS C/O LT. RAMESH DEKA R/O VILL. JAPARKUCHI P.O.- CHOWK BAZAR DIST. NALBARI ASSAM PIN-781334 15: NAYAN DAS AGE- 33 YEARS C/O SUNENDRA NATH DAS R/O VILL.- JAJIABARI P.O.- NANKARBHAIRA DIST. NALBARI ASSAM PIN- 781369 Page No.# 4/7 16: KAKALI DEKA AGE- 33 YEARS C/O KANDARPA DEKA R/O VILL. MALIKUCHI P.O.- DIGHELI DIST. NALBARI ASSAM PIN- 781335 17: MONIKA MANDAL AGE- 45 YEARS C/O NANDA LAL SARKAR R/O VILL. TIHU P.O.- TIHU DIST. NALBARI ASSAM PIN- 781371 18: JITUMONI DAS AGE- 49 YEARS C/O NAREN DAS R/O VILL. BARKURA P.O.- BALIKARIA DIST. NALBARI (ASSAM) PIN- 781341. 19: NIRANJAN KR. DEKA AGE- 50 YEARS C/O LT. PRAFULLA DEKA R/O VILL.- KSHUDRA SANKARA P.O.- GOPAL THAN DIST.- NALBARI ASSAM PIN- 781334 20: RASMI DAS AGE- 33 YEARS C/O PRADIP KR. DAS R/O VILL.- BHUYARKUCHI P.O.- MILANPUR DIST.- NALBARI ASSAM PIN- 781337 Page No.# 5/7 21: RUPJYOTI DEKA AGE- 42 YEARS C/O LT. KHAGEN DEKA R/O VILL. JAPARKUCHI P.O.- CHOWK BAZAR DIST. NALBARI ASSAM PIN-781334 22: ANJAN DEKA AGE- 46 YEARS C/O LT. GAYENDHAR NATH DEKA VILL. MALIKUCHI P.O.-BIDYAPUR DIST. NALBARI ASSAM PIN-781335 23: HRIDAY JYOTI KALITA AGE-29 YEARS C/O LT. HAREN KALITA R/O BIDYAPUR WARD NO. 2 P.O. AND DIST. NALBARI ASSAM PIN-781335 24: PRADEEP BAISHYA HOTEL PREMODA NALBARI GOPAL BAZAR DIST. NALBARI ASSAM PIN- 78133 VERSUS THE STATE OF ASSAM AND OTHRS REP. BY THE COMMISSIONER AND SECRETARY , FINANCE AND TAXATION DEPARTMENT, DISPUR, GUWAHATI-06, ASSAM 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN Page No.# 6/7 G.S. ROAD DISPUR GUWAHATI-06. 3:THE SUPERINTENDENT OF TAXES NALBARI ASSAM. 4:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-06. 5:THE DISTRICT COMMISSIONER NALBARI ASSAM For the Petitioner(s) : Mr. N.J. Khataniar, Advocate For the Respondent(s) : Mr. B. Gogoi, Addl. A.G. Mr. R.R. Gogoi, Standing Counsel BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 10.12.2025 Heard Mr. N.J. Khataniar, the learned counsel appearing on behalf of the petitioners. Mr. B. Gogoi, the learned Additional Advocate General appears on behalf of the Finance and Taxation Department and Mr. R.R. Gogoi, the learned Standing Counsel appears on behalf of the Excise department. Page No.# 7/7 2. The petitioners herein have assailed the actions on the part of the Respondent Authorities for retrospective recovery of VAT from the IMFL ‘ON’ shop and have also sought for a writ in the nature of certiorari for setting aside the communication dated 03.11.2025 issued by the Commissioner of Excise, Assam directing all District Commissioners of the State not to renew the IMFL ‘ON’ shop licensees for the year 2025-26 in cases where purported VAT remains unpaid. 3. Mr. N.J. Khataniar, the learned counsel appearing on behalf of the petitioners submitted that the petitioners would not like to pursue the instant writ petition. 4. Taking into account the above, the instant writ petition stands closed on withdrawal. JUDGE Comparing Assistant