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2026 DAILYLAW 16629 (GAU)

M/S D H ENTERPRISE v. THE STATE OF ASSAM AND 2 ORS.

WP(C)/4633/2026 · 2026-10-12

Devashis Baruah

Writ Petition (Civil)body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Page No.# 1/2 GAHC010181022026 2026:GAU-AS:15532 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4633/2026 M/S D H ENTERPRISE A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT NEPALIPATTY, TEZPUR, SONITPUR, ASSAM-784001, REPRESENTED BY ITS PARTNER/AUTHORIZED REPRESENTATIVE MR. DILWOR HUSSAIN, RESIDENT OF NEPALIPATTY, TEZPUR, DISTRICT SONITPUR, ASSAM. VERSUS THE STATE OF ASSAM AND 2 ORS. REPRESENTED BY THE COMMISSIONER SECRETARY TO THE GOVERNMENT OF ASSAM, FINANCE TAXATION DEPARTMENT, DISPUR, GUWAHATI-781006. 2:THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN GANESHGURI GUWAHATI-781006. 3:THE ASSISTANT COMMISSIONER OF STATE TAX NALBARI UNIT ASSAM BEING THE AUTHORITY WHOSE NAME APPEARS IN THE IMPUGNED DRC-07 ATTACHMENT/ORDER For the Petitioner(s) : Mr. P. Sundi, Advocate For the Respondent(s) : Mr. B. Gogoi, Addl. A.G. Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 13.10.2026 The learned counsel for the petitioner submitted that the petitioner may be permitted to withdraw the present writ petition with liberty to challenge the proceedings that led to the issuance of the attachment order impugned in the present proceedings. 2. This Court, having taken note of the materials on record as well as the provisions of the Assam Goods and Services Tax Act, 2017 permits the petitioner to withdraw the writ petition and further observes that such withdrawal shall not prejudice the petitioner’s right to approach the appropriate forum. JUDGE Comparing Assistant