M/S. Aglowmed Ltd vs The State Of Assam And 4 Ors
2023 Latest Caselaw 1364 Gua

                                                                 Page No.# 1/4

GAHC010166582018




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

                          Case No. : WP(C)/7686/2018

         M/S. AGLOWMED LTD.
         A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES
         ACT, 1956 (READ WITH THE COMPANIES ACT 2013) HAVING ITS PLACE OF
         BUSINESS AT A.K. AZAD ROAD, REHABARI, GUWAHATI, ASSAM, REP. BY
         SHRI GOPAL KUMAR PRASAD.



         VERSUS

         THE STATE OF ASSAM AND 4 ORS.
         REP. BY THE COMMISSIONER AND SECRETARY, TO THE GOVT. OF ASSAM,
         DEPARTMENT OF FINANCE AND TAXATION, DISPUR, ASSAM, GUWAHATI
         - 781006.

         2:THE COMMISSIONER OF STATE TAX
          (EARLIER COMMISSIONER OF TAXES)

         ASSAM KAR BHAVAN

          DISPUR
          GUWAHATI- 781006.

         3:THE JOINT COMMISSIONER OF STATE TAX
          (EARLIER JOINT COMMISSIONER OF TAXES)
         ASSAM
          GUWAHATI
          KAR BHAWAN
          GUWAHATI
         ASSAM-05.

         4:THE SUPERINTENDENT OF STATE TAX

          (EARLIER SUPERINTENDENT OF TAXES)
                                                                  Page No.# 2/4


             UNIT -D)
             KAR BHAWAN
             DISPUR
             GUWAHATI-05.

            5:THE STATE BANK OF INDIA

             A.T. ROAD
             BRANCH
             GUWAHATI
             ASSAM-01

Advocate for the Petitioner   : MS. M L GOPE

Advocate for the Respondent : SC, FINANCE AND TAXATION




             Linked Case : WP(C)/6728/2018

            M/S. AGLOWMED LTD.
            A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
            COMPANIES ACT
            1956 HAVING ITS PLACE OF BUSINESS AT A K AZAD ROAD
            REHABARI
            GUWAHATI
            ASSAM
            REP. BY SRI GOPAL KUMAR PRASAD


             VERSUS

            THE STATE OF ASSAM AND 5 ORS
            REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM
            DEPT OF FINANCE AND TAXATION
            DISPUR
            ASSAM
            GUWAHATI- 781006

            2:THE COMMISSIONER OF STATE TAX (EARLIER COMMISSIONER OF
            TAXES)
            ASSAM KAR BHAVAN
             DISPUR
             GUWAHATI- 781006
                                                      Page No.# 3/4

3:THE JOINT COMMISSIONER OF STATE TAX (EARLIER JOINT
COMMISSIONER OF TAXES)
ASSAM
GUWAHATI
KAR BHAWAN
GUWAHATI
ASSAM
4:THE SUPERINTENDENT OF STATE TAX (EARLIER SUPERINTENDENT OF
TAXES)
UNIT D
KAR BHAWAN
DISPUR
GUWAHATI
5:THE STATE BANK OF INDIA
A T ROAD BRANCH
GUWAHATI
ASSAM
------------
Advocate for : MS. M L GOPE
Advocate for : SC
TAXES appearing for THE STATE OF ASSAM AND 5 ORS



Linked Case : WP(C)/7582/2018

M/S. AGLOWMED LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES
ACT
1956 (READ WITH THE COMPANIES ACT
2013) HAVING ITS PLACE OF BUSINESS AT A.K. AZAD ROAD
REHABARI
GUWAHATI
ASSAM REPRESENTED BY SRI GOPAL KUMAR PRASAD.


VERSUS

THE STATE OF ASSAM AND 5 ORS.
REP. BY THE COMMISSIONER AND SECRETARY
TO THE GOVERNMENT OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.

2:THE COMMISSIONER OF SALES TAX (EARLIER COMMISSIONER OF
TAXES)
                                                                     Page No.# 4/4

           ASSAM KAR BHAVAN
           DISPUR
           GUWAHATI- 781006.
           3:THE JOINT COMMISSIONER OF STATE TAX (EARLIER JOINT
           COMMISSIONER OF TAXES)
           ASSAM
           GUWAHATI
           KAR BHAWAN
           GUWAHATI
           ASSAM.
           4:THE SUPERINTENDENT OF STATE TAX (EARLIER SUPERINTENDENT OF
           TAXES)

           UNIT-D
           KAR BHAWAN
           DISPUR
           GUWAHATI.
           5:THE STATE BANK OF INDIA
           A.T. ROAD BRANCH
           GUWAHATI
           ASSAM.
           ------------
           Advocate for : MS. M L GOPE
           Advocate for : SC
           FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 5 ORS.



                                 BEFORE
                HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                    ORDER

31.03.2023

Ms. H. Jain, learned counsel for the petitioner submits that the issue involved would be covered by a judgment of the Hon'ble Supreme Court.

Let these matters be listed on 21.04.2023.

JUDGE

Comparing Assistant