Star Cement Meghalaya Limited vs The State Of Assam And 2 Ors
2025 Latest Caselaw 3556 Gua

Gauhati High Court

Star Cement Meghalaya Limited vs The State Of Assam And 2 Ors on 27 February, 2025

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GAHC010137632023




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

                             Case No. : WP(C)/3646/2023

         STAR CEMENT MEGHALAYA LIMITED
         A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES
         ACT, 1956
         HAVING ITS OFFICE AT MAYUR GARDEN, 2ND FLOOR,
         OPP. RAJIV BHAWAN, GS ROAD,
         GUWAHATI- 781005, ASSAM,
         REPRESENTED BY SANJIB KUMAR SAHARIA, THE AUTHORISED
         SIGNATORY OF THE PETITIONER COMPANY.



         VERSUS

         THE STATE OF ASSAM AND 2 ORS
         REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
         GOVERNMENT OF ASSAM,
         DEPARTMENT OF FINANCE AND TAXATION,
         ASSAM SECRETARIAT, DISPUR,
         GUWAHATI- 781006.

         2:THE COMMISSIONER OF STATE TAXES
          (EARLIER KNOWN AS THE COMMISSIONER OF TAXES)
         ASSAM
          KAR BHAWAN
          DISPUR

         GUWAHATI- 781006.

         3:THE SUPERINTENDENT OF TAXES
          UNIT-D
          KAR BHAWAN
          DISPUR

         GUWAHATI- 781006
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Advocate for the Petitioner : DR. ASHOK SARAF, B SARMA,MR. G. DUTTATRAY,MR P K
BORA,MR S J SAIKIA,MR. N N DUTTA,MR P BARUAH

Advocate for the Respondent : SC, FINANCE AND TAXATION,




                                 BEFORE
                HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

                                      ORDER

Date : 27.02.2025

Heard the learned counsel for the parties at length.

Hearing concluded.

Learned counsel for the parties are at liberty to bring on record their respective written arguments along with the judgment relied upon on 04.03.2025.

Registry to list this matter as part-heard again on 04.03.2025.

JUDGE

Comparing Assistant