Page No.# 1/5 GAHC010289872025 2026:GAU-AS:4624 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/279/2026 M/S AQUA RESTRO AND BAR AND 5 ORS REPRESENTED BY ITS PROPRIETOR SMTI GEETA SAIKIA, AGED ABOUT 44 YEARS, W/O SRI RAJIB KUJMAR MITRA, A R/O VILL. TOWN HABIRAM BORA PATH, WARD NO. 11, SIVASAGAR, P.O. AND P.S. SIVASAGAR, IN THE DIST. OF SIVASAGAR, ASSAM. 2: M/S RECTANGLE BAR AND RESTAURANT REPRESENTED BY ITS PROPRIETOR SRI DEB ESWAR KONWAR AGED ABOUT 54 YEARS SON OF SRI SARU RAM KONWAR A RESIDENT OF TOWN- SIVASAGAR WARD NO. 11 P.O. AND P.S. SIVASAGAR IN THE DISTRICT OF SIVASAGAR ASSAM. 3: M/S ASHIRBAD FAMILY RESTAURANT AND BAR REPRESENTED BY ITS PROPRIETOR SRI ANUPAM HANDIQUE AGED ABOUT 48 YEARS SON OF LATE TILAK HANDIQUE A RESIDENT OF VILL- MOIRAMORA HANDIQUE GAON HAHCHARA P.O. HAHCHARA P.S. SIVASAGAR IN THE DISTRICT OF SIVASAGAR ASSAM 4: M/S DHARITRY BAR CUM FAMILY RESTAURANT REP. BY ITS PROPRIETOR SRI ARUN HANDIQUE Page No.# 2/5 AGED ABOUT 40 YEARS SON OF KAMESWAR HANDIQUE A RESIDENT OF VILL- SUNPURA HABI GAON P.O. NAGA GAON P.S. SIVASAGAR IN THE DISTRICT OF SIVASAGAR ASSAM. 5: M/S JAPI DHABA CUM BAR REPRESENTED BY ITS PROPRIETOR SRI PANKAJ DIP BURAGOHAIN AGED ABOUT 41 YEARS SON OF BHUPEN BURAGOHAIN A RESIDENT OF VILL- SUNPURA HABI GAON P.O. NAGA GAON P.S. SIVASAGAR IN THE DISTRICT OF SIVASAGAR ASSAM. 6: M/S BRISTI RESTAURANT CUM BAR REPRESENTED BY ITS PROPRIETOR SRI HEMANTA GOGOI AGED ABOUT 34 YEARS SON OF SRI PROBIN KUMAR GOGOI A RESIDENT OF VILL- SUNPURA HABI GAON P.O. NAGA GAON P.S. SIVASAGAR IN THE DISTRICT OF SIVASAGAR ASSAM VERSUS THE STATE OF ASSAM AND 7 ORS REPRESENTED BY THE PRINCIPAL SECY. TO THE GOVT. OF ASSAM, EXCISE DEPTT., DISPUR, GUWAHATI 06 2:THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI-6. 3:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR Page No.# 3/5 ASSAM GUWAHATI-06. 4:THE ASSISTANT COMMISSIONER OF TAXES SIVASAGAR ASSAM. 5:THE SUPERINTENDENT OF TAXES SIVASAGAR ASSAM 6:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-06 7:THE DISTRICT COMMISSIONER SIVASAGAR ASSAM. 8:THE DY. SUPERINTENDENT OF EXCISE SIVASAGAR ASSAM For the Petitioner(s) : Ms. A. Das, Advocate For the Respondent(s) : Mr. B. Choudhury, Standing Counsel Mr. D. Gogoi, Standing Counsel BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 30.03.2026 Heard Ms. A. Das, the learned counsel appearing on behalf of Page No.# 4/5 the petitioners. Mr. B. Choudhury, the learned Standing Counsel appears on behalf of the Finance and Taxation Department of the Government of Assam and Mr. D. Gogoi, the learned Standing Counsel appears on behalf of the Excise Department of the Government of Assam. 2. The petitioners herein have assailed the notice dated 17.12.2025 whereby they were directed to register themselves under the Assam Value Added Tax Act, 2003. It is the case of the petitioners that, in pursuance thereof, they have already registered themselves and are now regularly paying taxes. 3. Taking into account the above and as the petitioners have already been registered, the question of interfering with the impugned notice dated 17.12.2025 does not arise. 4. This Court, during the course of the hearing, also enquired with the learned counsel appearing on behalf of the petitioners as to whether any steps have been taken for recovery of any amount pertaining to the period prior to the notice dated 17.12.2025. 5. The learned counsel for the petitioners submitted that no such steps have been taken. 6. Taking into account the above, this Court therefore disposes of the instant writ petition with the following observations and Page No.# 5/5 directions: (i) Taking into account that the petitioners have already been registered under the Assam Value Added Tax Act, 2003, there is no necessity for interfering with the notice dated 17.12.2025. (ii) As there has been no demand by the respondents for the period prior to registration, this Court closes the instant writ petition in respect to the said issue, thereby granting liberty to the petitioners to approach in the circumstance such a levy is sought to be made. JUDGE Comparing Assistant