Page No.# 1/3 GAHC010058642026 2026:GAU-AS:5028 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1729/2026 ASSAM GAS COMPANY LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT DULIAJAN, DIST- DIBRUGARH AND IN THE PRESENT PROCEEDINGS REPRESENTED BY MR. GOKUL CHANDRA SWARGIYARI, THE MANAGING DIRECTOR OF THE PETITIONER COMPANY VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND THE SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, ASSAM SECRETARIAT, DISPUR, GUWAHATI- 781006 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI- 781006 3:THE ADDITIONAL COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI- 781006 4:THE SUPERINTENDENT OF TAXES NAHARKATIA NAHARKATIA ASSA Advocate for the Petitioner : DR. ASHOK SARAF, B SARMA,MR P K BORA,MR. A. Page No.# 2/3 KAUSHIK,MR. N N DUTTA,MR S J SAIKIA,MR P BARUAH Advocate for the Respondent : SC, FINANCE AND TAXATION, BEFORE HONOURABLE MR. JUSTICE ANJAN MONI KALITA ORDER Date : 06-04-2026 Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. B. Sarma, learned counsel for the petitioner and Mr. B. Gogoi, learned Additional Advocate General appearing for the respondents. 2. The instant writ petition has been filed by the petitioner challenging the order dated 05.03.2026, passed by the Additional Commissioner of Taxes, Assam (Respondent No. 3), in the revision petition filed by the petitioner for the assessment year 2014-15 under the Assam Value-Added Tax Act, 2003. By the said order, the petitioner was directed to deposit 25% of the disputed dues for the admission of the revision petition and for its consideration on merits. 3. Dr. Saraf, learned Senior Counsel appearing for the petitioner, submits that since the petitioner is a government undertaking and in terms of the decision of the Hon'ble Supreme Court in BPCL vs. Commissioner of Sales Tax and Others, reported in [2018] 17 VST 162 SC as well as the order dated 31.08.2017, passed by the Assam Board of Revenue in an appeal preferred by the petitioner, it is not mandated for any government undertaking, like the petitioner, to make the pre-deposit of 25% for admission of an appeal or revision before the Tax authorities. Accordingly, he submits that the order dated 05.03.2026 requires interference by this Court. Page No.# 3/3 4. Mr. B. Gogoi, learned Additional Advocate General, Assam, on instructions, submits that the judicial pronouncement of the Hon'ble Supreme Court will be applicable to the instant case. Therefore, he submits that the case may be disposed of by directing the Additional Commissioner of Taxes, Assam, to exempt the petitioner from the pre-deposit of 25% while admitting the revision petition. However, he submits that the order should not be treated as a precedent and should apply only to the petitioner in this case. 5. In view of the above and taking into account the submissions made by the respective counsel for the parties, this Court is of the opinion that the matter can be disposed of by directing the Additional Commissioner of Taxes, Assam, not to insist upon the pre-deposit of 25% of the disputed dues. 6. Therefore, it is directed that the Additional Commissioner of Taxes, Assam, shall admit the revision petition filed by the petitioner and consider the same on merits without the requirement of depositing 25% of the disputed dues. 7. With the above direction, the writ petition stands disposed of. JUDGE Comparing Assistant