Page No.# 1/3 GAHC010226622025 2026:GAU-AS:12414-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/682/2026 THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT. OF ASSAM, ASSAM SECRETARIAT, DISPUR, GUWAHATI-06 2: THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM FINANCE AND TAXATION DEPARTMENT ASSAM SECRETARIAT DISPUR GUWAHATI-781006 3: THE ADDITIONAL CHIEF SECRETARY TO THE GOVT. OF ASSAM FINANCE AND TAXATION DEPARTMENT ASSAM SECRETARIAT DISPUR GUWAHATI-781006 4: THE FINANCE SECRETARY TO THE GOVT OF ASSAM FINANCE AND TAXATION DEPARTMENT ASSAM SECRETARIAT DISPUR GUWAHATI781006 5: THE COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI- VERSUS MS LALIT POLY WEAVE LLP A LIMITED LIABILITY PARTNERSHIP FIRM REGISTERED UNDER THE LIMITED LIABILITY PARTNERSHIP ACT, 2008 AND HAVING ITS Page No.# 2/3 REGISTERED OFFICE AT INDUSTRIAL GROWTH CENTRE, PHASE-III, JAMBARI VILLAGE NO.2, KAMRUP, ASSAM 781124 AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SHRI MAHABIR PRASAD JAIN, AUTHORIZED SIGNATORY OF THE PARTNERSHIP FIRM. Advocate for the Petitioner : MR. D SAIKIA, MR. B CHOUDHURY Advocate for the Respondent : DR. A SARAF, MR. A. KAUSHIK,B SARMA,MR P K BORA,MR. N N DUTTA,MR P BARUAH BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER 28.08.2026 (A.D. Choudhury, J) 1. We have heard Mr. D. Saikia, learned Advocate General, Assam assisted by Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the applicants/appellants. We have also heard Mr. P. K. Bora, learned Advocate for the respondent. 2. This Interlocutory Application has been filed for condonation of the delay of 120 days in filing the connected Writ Appeal against the Judgment dated 29.04.2025 passed by a learned Single Judge of this Court in WP(C) No. 2068/2021 and other analogous matters. 3. Having gone through the averments made in the application, as well as objection filed by the respondents, we are satisfied that good grounds have been assigned by the applicants/appellants for condoning the delay. 4. Accordingly, the delay of 120 days in preferring the appeal is Page No.# 3/3 condoned and the Interlocutory Application stands allowed and disposed off. 5. Registry to process the connected appeal and, if the same is found defect-free, shall list the same under appropriate heading, preferably on 09.09.2026. JUDGE CHIEF JUSTICE Comparing Assistant