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2026 DAILYLAW 16870 (GAU)

M/S BRAJANATH GOGOI AND ANR v. THE STATE OF ASSAM AND 3 ORS

WP(C)/5598/2026 · 2026-10-08

Devashis Baruah

Writ Petition (Civil)body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Page No.# 1/3 GAHC010217882026 2026:GAU-AS:15304 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5598/2026 M/S BRAJANATH GOGOI AND ANR CHUKAFA NAGAR, TINGRAI HABI, SRIPURIA, TINSUKIA 786145, ASSAM, A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR SHRI BRAJANATH GOGOI. 2: SHRI BRAJANATH GOGOI PROPRIETOR OF M/S BRAJANATH GOGOI SUKAPHA NAGAR SRIPURIA TINSUKIA781021 ASSAM. MOBILE NO.-98640-1188 VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION,DISPUR,ASSAM, GUWAHATI - 781006. 2:THE PRINCIPAL COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN GANESHGURI GUWAHATI781006. 3:THE DEPUTY COMMISSIONER OF STATE TAX ASSAM TINSUKIA ASSAM 4:THE ASSISTANT COMMISSIONER OF STATE TAXES ASSAM TINSUKIA Page No.# 2/3 CIRCLE- For the Petitioner(s) : Mr. N. N. Jha, Advocate For the Respondent(s) : Mr. B. Choudhury, Standing Counsel BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 09.10.2026 Heard Mr. N. N. Jha, the learned counsel appearing on behalf of the Petitioners and Mr. B. Choudhury, the learned Standing counsel appearing on behalf of the State GST. 2. The learned counsel appearing on behalf of the Petitioners submitted that taking into account that in the meantime order has been passed pursuant to the notice issued under Section 74 and 74A of the Assam Goods and Services Tax Act, 2017 and further that the various orders and proceedings which are assailed in the present proceedings may have a connection but being separate and distinct, the Petitioners would like to withdraw the instant writ petition with a liberty to file fresh writ petitions challenging the respective impugned actions. 3. Taking into account the above, the instant writ petition stands closed on withdrawal. 4. Liberty is granted to the Petitioners to file separate writ Page No.# 3/3 petitions challenging the separate actions. JUDGE Comparing Assistant