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2026 DAILYLAW 3358 (GAU)

M S GARG ASSOCIATION v. THE STATE OF ASSAM AND 3 ORS

WP(C)/1307/2026 · 2026-03-05

Sanjay Kumar Medhi

Writ Petition (Civil)body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Page No.# 1/2 GAHC010044872026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1307/2026 M S GARG ASSOCIATION A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT HOUSE NO. 17, SIKARIA COMPLEX, ATHGAON, GUWAHATI, DISTRICT- KAMRUP(M), ASSAM- 781001. REPRESENTED BY ITS MANAGING PARTNER SMT. DIVYA JHUNJHUNWALA VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO GOVERNMENT OF ASSAM, DEPAFTMENT OF FINANCE AND TAXATION, DISPUR, ASSAM 2:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI- 781006 3:THE DEPUTY COMMISSIONER OF STATE TAX GUWAHATI-D-1 GUWAHATI-D GUWAHATI-C ASSAM 4:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI-C-3 GUWAHATI KAR BHAWAN G.S. ROAD DISPUR GUWAHATI- 78100 Page No.# 2/2 Advocate for the Petitioner : MR. R S MISHRA, MS B SARMA,MS. M DEY Advocate for the Respondent : SC, FINANCE AND TAXATION, BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 06.03.2026 Ms. B. Sarma, learned counsel for the petitioner has submitted that there is some technical defect in presenting the writ petition and therefore a prayer has been made to permit withdrawal of the same with liberty. Also heard Shri H. Baruah, learned Standing Counsel appearing for the Finance (Taxation) Department. Writ petition is accordingly permitted to be withdrawn with liberty as prayed for. JUDGE Comparing Assistant