Gauhati High Court
Page No.# 1/4 vs The State Of Assam And 4 Ors on 9 February, 2023
Page No.# 1/4
GAHC010024562017
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3215/2017
M/S. NORTH EAST TRADING CO. and ANR.
A FIRM HAVING ITS OFFICE AT F.A. AHMED NAGAR, 17 BYE LANE,
PURANA BASTI, GUWAHATI-17, ASSAM, REP. BY MD. ASFAR SEIKH.
2: MD. ASFAR SEIKH
S/O. MD. SOHAIB SEIKH
R/O. F.A.AHMED NAGAR
17 BYE LANE
PURANA BASTI
GUWAHATI-17
ASSAM
VERSUS
THE STATE OF ASSAM and 4 ORS.
REP. BY THE COMMISSIONER and SECRETARY, TO THE GOVT. OF ASSAM,
DEPTT. OF FINANCE and TAXATION, DISPUR, ASSAM, GUWAHATI-781006.
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAWAN
DISPUR
GUWAHATI-781006.
3:THE SUPERINTENDENT OF TAXES
GUWAHATI
UNIT-C
ASSAM.
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
Page No.# 2/4
ASSAM.
5:THE CERTIFICATE OFFICERTAXATION
GUWAHATI
ASSAM
Advocate for the Petitioner : MS.N HAWELIA
Advocate for the Respondent : MR.B GOGOISC, FINANCE and TAXATION.
Linked Case : WP(C)/3377/2017
M/S. NORTH EAST TRADING CO. and ANR.
A FIRM HAVING ITS OFFICE AT F.A. AHMED NAGAR 17 BYE LANE
PURANA BASTI
GUWAHATI-17
ASSAM
REPRESENTED BY MD. ASFAR SEIKH
2: MD. AFSAR SEIKH
MD. SOHAIB SHIKH
R/O F.A. AHMED NAGAR
17 BYE LANE
PURANA BASTI
GUWAHATI-17
ASSAM
VERSUS
THE STATE OF ASSAM and 4 ORS.
REP. BY THE COMMISSIONER AND SECRETARY
TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE ANE TAXATION
DISPUR
ASSAM
GUWAHATI-781006
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAWAN DISPUR
GUWHATI-781006
3:THE SUPERINTENDENT OF TAXES
Page No.# 3/4
GUWAHATI
UNIT C
ASSAM
4:THE DEPUTY COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
5:THE CERTIFICATE OFFICER TAXATION
GUWAHATI
ASSAM
------------
Advocate for : MS.N HAWELIA
Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
Date : 09.02.2023
Ms. M. L. Gope, learned counsel for the petitioner and
Mr. B. Gogoi, learned standing counsel for the finance and
taxation department.
It is submitted by the learned counsels for the
respondents that the issue stands covered by Judgments of
this Court rendered in WP(C) 7672/2019 (M/S JSB Cement LLP
Limited Vs the State of Assam and 3 Ors.) dated 18.11.2019
and Larsen & Toubro Vs state of Assam and Ors. reported in
(2010) 6 GLR 447. It is further pointed out that the Supreme
Court in M/s Technimont Pvt. Ltd. Vs State of Punjab and Ors.
reported in MANU/SC/1286/2019 as well as in Kotak Mahindra
Bank Pvt. Limited Vs Ambuj A. Kasliwal and Ors . reported in
MANU/SC/0081/2021 held that statutory pre-deposits
ordinarily cannot be waived.
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However, learned counsels for the petitioners submit that
while M/S Technimont (supra) has categorically held that
waiver off statutory pre-deposit cannot be directed under
judicial review but in Kotak Mahindra Bank (supra), Apex court
had held that taking a reasonable view in to the hardships that
may have been faced by the litigants, there can be waiver off
pre-deposit directed by a Court based on the facts and
circumstances relating to its case.
Learned counsels for the parties praying that the matter
be taken up on Monday enabling both counsels to appraise the
Court on the Judgments rendered by the Apex Court.
List again on 13.02.2023.
JUDGE
Comparing Assistant
