Page No.# 1/6 GAHC010268182025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/3995/2025 In WP(C)/5652/2025 SMT SANCHITA SAXENA AND 16 ORS W/O SRI BHUSHAN DAS, R/O T.R. PHUKAN ROAD, WARD NO. 2, BONGAIGAON, ASSAM, PIN 783380 2: JWANFSAR BASUNATARY S/O- LATE RANA BASUMATARY R/O- WARD NO-4 RWIMUOUR P.O- CHAPAGURI P.S- DHALIGAON DIST- CHIRANG ASSAM PIN-783385 3: HARI BHUSAN BASUMATARY S/O- HITESH RANJAN BASUMATARY R/O- RANGCHALIDHAM JWNGMAPURI P.S- BASUGAON DIST- CHIRANG ASSAM PIN-783372 4: KAMAL BASUMATARY R/O-VILLAGE DANGAGAON P.O AND P.S- KAJALGAON DIST- CHIRANG ASSAM PIN-783386 5: SUMITA DUTTA W/O- BHASKAR JYOTI KONWAR Page No.# 2/6 R/O- GETHUPATHAR GAON P.O- DIHINGKINAR P.S- NAHARKATIA DIST- DIBRUGARH ASSAM PIN-786610 6: RAJU SONOWAL S/O- LATE BIHURAM SONOWAL R/O- NAHARKATIA KALPANAGAR P.O AND P.S- NAHARKATIA DIST- DIBRUGARH ASSAM PIN-786610 7: DIBIKA MUSHAHARY C/O- JISHNU KUMAR BORO R/O- GWJWNPURI WARD NO- 4 P.O- CHAPAGURI DIST- CHIRANG ASSAM PIN-783380 8: NIKHA RANI HAZARIKA W/O- JOGAT CHANDRA HAZARIKA R/O- DHADUMIA NAGAON NAHARKATIA DIST- DIBRUGARH ASSAM PIN-786610 9: SATI BASUMATARY W/O- KARTIK CH. BASUMATARY R/O- DHALIGAON CHIRANG ASSAM PIN-783385 10: RIDIP HAZARIKA S/O- DHIREN HAZARIKA R/O- NARAYAN BARUAH CHOWK P.S- SOOTEA DIST- BISWANATH ASSAM Page No.# 3/6 11: NIRANJAN TALUKDAR S/O-LATE BALEN CHANDRA TALUKDAR R/O- VILLAGE FALFALI P.O- BISWANATH CHARIALI DIST- BISWANATH ASSAM PIN-784176 12: MANJIT HAZARIKA S/O- ARUN CHANDRA HAZARIKA R/O- LEHUGAON BISWANATH CHARIALI BISWANATH ASSAM PIN-784176 13: SABITRI SINGHA C/O- MOHINI MOHAN SARKAR R/O- VILL- BARSHANGAON P.O- MULAGAON DIST- BONGAIGAON ASSAM PIN-783380 14: SHEKHAR JYOTI GOGOI S/O- LATE LILA GOGOI R/O- LACHIT NAGAR NAHARKATIA DIST- DIBRUGARH ASSAM PIN-786610 15: JANAK GOGOI S/O- KALYAN GOGOI R/O- NAGAON NAHARKATIA DIST- DIBRUGARH ASSAM PIN-786610 16: PONCHI BORAH HAZARIKA D/O- LATE LOKESWAR BORAH R/O- VILLAGE- BAMGAON P.O- BISWANATH CHARIALI DIST- BISWANATH ASSAM PIN-784176 Page No.# 4/6 17: DEBAJIT BORAH S/O- LATE LOKESWAR BORAH R/O- VILLAGE- BAMGAON P.O- BISWANATH CHARIALI DIST- BISWANATH ASSAM PIN-78417 VERSUS THE STATE OF ASSAM AND 6 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, FINANCE AND TAXATION DEPTT., JANATA BHAWAN, DISPUR, GUWAHATI 6, ASSAM. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN G.S ROAD DISPUR GUWAHATI-06 ASSAM 3:THE ASSISTANT COMMISSIONER OF TAXES BONGAIGAON ASSAM 4:THE SUPERINTENDENT OF TAXES NAHARKATIA DIBRUGARH ASSAM 5:THE SUPERINTENDENT OF TAXES BISWANATH ASSAM 6:THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM EXCISE DEPARTMENT ASSAM SECRETARIAT DISPUR GUWAHATI-6 ASSAM. 7:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX GUWAHATI ASSAM Page No.# 5/6 Advocate for the Petitioner : MR S BORTHAKUR, MR SAURADEEP DEY Advocate for the Respondent : SC, FINANCE, MR. B GOGOI, SC, GST,MR. R.R. GOGOI, SC, EXCISE AND CUSTOMS BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 12.12.2025 Heard Shri S Borthakur, learned counsel for the applicants/ writ petitioners, who by means of this application are praying for stay of the operation of the Circular dated 14.11.2025 issued by the Commissioner and Secretary to the Govt. of Assam, Finance (Taxation) Department. It is the contention of the applicants that they are the IMFL On Shop owners and by the aforesaid impugned Circular dated 14.11.2025, VAT has been directed to be paid and a further clause has been given that in failure to make such payment, the On Shop Licenses would not be renewed. Shri Borthakur, learned counsel for the applicants has advanced various submissions to support the claim that the impugned demand is unreasonable and arbitrary. Per contra, Shri RR Gogoi, learned Standing Counsel, Excise Department, Assam has submitted that the requirement to pay such VAT is a statutory requirement which was introduced by the amendment of the Assam Value Added Tax Act, 2003 made in the year 2015. The effective date is from 17.06.2015 and in spite of the prescription of the statue, the applicants did not take steps for registering themselves under the VAT and making the consequential payment. Shri B Gogoi, learned Standing Counsel, Finance Department, Assam has strenuously opposed the prayer for interim order and has submitted that the Page No.# 6/6 requirement being a statutory requirement wherein, the revenue of the State is involved, no order of stay be passed. After hearing the rival parties and on perusal of the materials on record, this Court is of the opinion that the requirement being statutory in nature which was introduced by the amendment of the VAT Act in the year 2015 and the provisions of the statute not being the subject matter of challenge, no blanket interim order is called for. The applicants / writ petitioners are, therefore, required to get themselves registered and pay the prescribed VAT. It is, however, provided that the aspect of such payment from the date when the statute had come into operation till the notice dated 14.11.2025 shall be kept in abeyance and the same would be decided after filing of the returns by the respective Departments. It is clarified that upon such registration and payment of the current VAT, the renewal of licence is not to be refused on that ground. The interlocutory application accordingly stands disposed of. JUDGE Comparing Assistant