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2026 DAILYLAW 14130 (GAU)

M/S. SHIVAM PIPE INDUSTRIES v. THE STATE OF ASSAM AND ORS.

I.A.(Civil)/3055/2026 · 2026-09-10

Arun Dev Choudhury

Writ Petition (Civil)body2026

Judgment text

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Page No.# 1/2 GAHC010131622026 2026:GAU-AS:13234-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/3055/2026 M/S. SHIVAM PIPE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 6TH FLOOR, SRI KAMAKHYA TOWER, CHRISTIAN BASTI, G. S. ROAD, GUWAHATI-781005, ASSAM AND MANUFACTURING UNIT AT NO.2 DAGAON, PUB-KACHARI MAHAL, KAMALPUR, DISTRICT - KAMRUP, ASSAM, REPRESENTED BY ONE OF ITS PARTNERS, SRI DILIP KUMAR GOENKA, AGE-54 S/O. SRI MANGILAL GOENKA VERSUS THE STATE OF ASSAM AND ORS. REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF INDUSTRIES AND COMMERCE, DISPUR-781006, ASSAM. 2:THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI - 781024 REPRESENTED BY ITS MANAGING DIRECTOR. 3:THE MANAGING DIRECTOR THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI -781024. 4:THE COMMISSIONER OF TAXES ASSAM DISPUR GUWAHATI-781006. 5:THAT STATE LEVEL COMMITTEE R.G. BARUA ROAD GUWAHATI -781024 Page No.# 2/2 Advocate for the Petitioner : MR. P SARMA, S. K. GUPTA,MR. O P BHATI Advocate for the Respondent : SC, TAXES, SC, AIDC,GA, ASSAM – B E F O R E – HON’BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY 11.09.2026 (Arun Dev Choudhury, J) This interlocutory application has been filed by the applicant seeking condonation of delay of 161 days in preferring the connected appeal, against the judgment and order dated 18.11.2025, passed by the learned Single Judge in WP(C) No.6108/2024. We have heard Mr. O.P. Bhati, learned counsel for the applicant. Also heard Mr. B Gogoi, learned counsel appearing for respondent Nos.1, 4 & 5. After going through the averments made in the application, we are satisfied that good grounds have been assigned by the applicants for condoning the delay of 161 days in preferring the connected appeal. We, therefore, condone the delay. The Interlocutory Application stands disposed off. The Registry to process the connected appeal and, if found defect free, list the same on 16.11.2026 under the appropriate heading. JUDGE CHIEF JUSTICE Comparing Assistant