Page No.# 1/6 GAHC010261082025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/3847/2025 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 R/O- Page No.# 2/6 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 Page No.# 3/6 ASSAM 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 Page No.# 4/6 ASSAM PIN-784176 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 TAZATION 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 DEPT. ASSAM SECRETARIAT DISPUR GUWAHATI 06 ASSAM 7:THE COMMISSIONER OF EXCISE Page No.# 5/6 ASSAM HOUSEFED COMPLEX GUWAHATI ASSA Advocate for the Petitioner : MR S BORTHAKUR, MR SAURADEEP DEY Advocate for the Respondent : SC, FINANCE, SC, EXCISE DEPTT. BEFORE HONOURABLE MR. JUSTICE KARDAK ETE ORDER 28.11.2025 Heard Mr. S. Dey, learned counsel for the applicants. By filing this I.A., the applicant prays for the impleadment of the Commissioner and Secretary to the Government of Assam, Excise Department, Assam, and the Commissioner of Excise, Assam, in the connected WP(C) No. 5652/2025. The applicant has filed the connected WP(C) No. 5652/2025 challenging the demand of Value Added Tax with retrospective effect, which is currently pending adjudication. The applicant contends that, inadvertently, the Commissioner and Secretary to the Government of Assam, Excise Department, Assam, and the Commissioner of Excise, Assam, have not been arrayed as necessary parties in the connected writ petition. The applicant, therefore, seeks impleadment of the said Commissioner and Secretary to the Government of Assam, Excise Department, Assam, and the Commissioner of Excise, Assam, as parties for in the connected writ petition. Having considered that for proper adjudication of the connected writ Page No.# 6/6 petition, the respondents appears to be necessary parties, I deem it appropriate to allow this I.A. Accordingly, the Commissioner and Secretary to the Government of Assam, Excise Department, Assam, and the Commissioner of Excise, Assam, are allowed to be impleaded as Respondent Nos. 6 and 7 in the connected WP(C) No. 5652/2025. I.A. stands allowed and disposed of. JUDGE Comparing Assistant