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2026 DAILYLAW 6184 (GAU)

ASSISTANT COMMISSIONER OF TAXES TINSUKIA v. M/S. GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR.

I.A.(Civil)/1354/2026 · 2026-05-10

Devashis Baruah

Review Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Page No.# 1/3 GAHC010053642026 2026:GAU-AS:6413 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1354/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B ROAD, TINSUKIA, ASSAM, PIN-786125 VERSUS M/S. GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR. A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI, P/O. PANITOLA, TINSUKIA, ASSAM, PIN-786125 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI- Advocate for the Petitioner : MR. B CHOUDHURY, Advocate for the Respondent : , Linked Case : Review.Pet./81/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA GNB ROAD TINSUKIA ASSAM PIN-786125. Page No.# 2/3 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR. A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI P.O- PANITOLA TINSUKIA ASSAM PIN-786125. 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI-6 Advocate for the applicant(s): Mr. B Choudhury Advocate for the respondent(s): B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH ORDER 11.05.2026 Heard Mr. B Choudhury, the learned counsel appearing on behalf of the applicant. 2. This is an application for condoning the delay of 343 days in filing the connected review petition. 3. This Court has duly perused the grounds and reasons which have been mentioned in the application. Taking into consideration the grounds, this Court, accordingly, allows the instant application thereby condoning the delay of 343 days in filing the connected review petition. Page No.# 3/3 4. Accordingly, the instant Interlocutory Application being IA(C) No.1354/2026 is allowed. 5. The Registry shall register the accompanying review application. JUDGE Comparing Assistant