M/S Anamika Motors vs The State Of Assam And 8 Ors
2021 Latest Caselaw 3175 Gua

                                                                  Page No.# 1/3

GAHC010176012015




                       THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                          Case No. : WP(C)/2286/2015

         M/S ANAMIKA MOTORS
         GAR ALI ROAD, RAJABARI, JORHAT- 785014, REP. BY ITS MANAGING
         PARTNER SRI RAJENDRA KUMAR GOYAL, R/O- DOCTORS LANE,
         BHAGAWATI SADAN, JORHAT- 785001.



         VERSUS

         THE STATE OF ASSAM AND 8 ORS
         REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM,
         FINANCE TAXATION DEPTT., DISPUR, GUWAHATI.

         2:THE COMMISSIONER OF TAXES
         ASSAM
          KAR BHAWAN
          DISPUR
          GHY- 6.

         3:THE ADDL. COMMISSIONER OF TAXES
         ASSAM
          KAR BHAWAN
          DISPUR
          GHY- 6.

         4:THE DY. COMMISSIONER OF TAXES
          JORHAT ZONE
          JORHAT.

         5:THE SUPERINTENDENT OF TAXES
          JORHAT
          JORHAT.

         6:THE UNION OF INDIA
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             REP. BY THE SECY. TO THE GOVT. OF INDIA
             MINISTRY OF FINANCE
             GOVT. OF INDIA
             NEW DELHI.

            7:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
             DIBRUGARH
             OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
             DR. LILA GOGOI PATH
             DIBRUGARH- 786003.

            8:THE DY. COMMISSIONER OF CENTRAL EXCISE
             JORHAT
             OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE
             JORHAT DIVISION
             2ND FLOOR
            AKSHAY APARTMENT
             STATION GODOWN ROAD
             JORHAT.

            9:THE SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX
             SERVICE TAX CELL
             OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL EXCISE
             JORHAT DIVISION
             2ND FLOOR
            AKSHAY APARTMENT
             STATION GODOWN ROAD
             JORHAT

Advocate for the Petitioner   : MR.N J MEDHI

Advocate for the Respondent : MR.S C KEYAL




                                   BEFORE
                   HONOURABLE MR. JUSTICE KALYAN RAI SURANA

                                         ORDER

Date : 29.11.2021

Heard Dr. B.P. Todi, learned counsel for the petitioner. Also heard Mr. A. Chaliha, learned standing counsel for the Finance Department and Ms. G. Hazarika, learned standing counsel for the respondent nos.6 to 9.

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The learned counsel for the petitioner has submitted a written note of argument.

Argument is concluded.

Judgment reserved.

JUDGE

Comparing Assistant