M/S Eco Tech Papers vs The State Of Assam And 3 Ors
2025 Latest Caselaw 2424 Gua

Gauhati High Court

M/S Eco Tech Papers vs The State Of Assam And 3 Ors on 28 January, 2025

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                 Page No.# 1/4

GAHC010048892021




                                                          undefined

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

                         Case No. : WP(C)/1834/2021

         M/S ECO TECH PAPERS
         A PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT 2ND FLOOR,
         SUBHAM VELOCITY, OPP WALLFORD, HONU RAM BORO PATH, G.S.ROAD,
         GHY-05 AND ITS FACTORY AT VILL- KAMALPUR AND DOLMA, P.O.
         KAMALPUR, MOUZA, PUBPAR, IN THE DIST. OF KAMRUP (R) AND IN THE
         PRESENT PROCEEDINGS REP. BY RAHUL LOHIA, ONE OF THE PARTNERS
         OF THE PETITIONER FIRM



         VERSUS

         THE STATE OF ASSAM AND 3 ORS.
         REP. BY THE CHIEF SECRETARY TO THE GOVT. OF ASSAM, ASSAM
         SECRETARIAT, DISPUR, GHY-06

         2:THE COMM. AND SECY. TO THE GOVT. OF ASSAM
          FINANCE AND TAXATION DEPT.
         ASSAM SECRETARIAT
          DISPUR
          GHY-06

         3:THE ADDL. CHIEF SECRETARY TO THE GOVT. OF ASSAM
          FINANCE AND TAXATION DEPT.
         ASSAM SECRETARIAT
          DISPUR
          GHY-06

         4:THE COMMISSIONER OF STATE TAXES
         ASSAM
          KAR BHAWAN
          DISPUR
          GHY-0
                                                                        Page No.# 2/4

Advocate for the Petitioner : DR. ASHOK SARAF, MR P BARUAH,MR S J SAIKIA,MR. P
DAS,MR. N N DUTTA,MR. S P SHARMA,MR. Z ISLAM

Advocate for the Respondent : SC, FINANCE AND TAXATION, MR. N KALITA, SC,
INDUSTRIES DEPTT.,MR. B CHOWDHURY, SC, FINANCE AND TAXATION,GA, ASSAM




           Linked Case : WP(C)/2500/2021

          M/S RAMDHENU PACKAGING SOLUTIONS
          A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT
          1932 AND HAVING ITS REGD. OFFICE AND FACTORY AT K.B. ROAD
          ROWRIAH (SENSOWA GAON
          BORBHETA)
          JORHAT AND IN THE PRESENT PROCEEDINGS REP. BY SRI VENUS
          AGARWALLA
          ONE OF THE PARTNERS OF THE PETITIONER FIRM


           VERSUS

          THE STATE OF ASSAM AND 4 ORS
          REP. BY THE CHIEF SECY. TO THE GOVT. OF ASSAM
          ASSAM SECRETARIAT
          DISPUR
          GHY-06

          2:THE COMM. AND SECY. TO THE GOVT. OF ASSAM
          FINANCE (TAXATION) DEPTT.
          ASSAM SECRETARIAT
           DISPUR
           GHY-06

          3:THE ADDL. CHIEF SECRETARY TO THE GOVT. OF ASSAM
          FINANCE (TAXATION) DEPTT.
          ASSAM SECRETARIAT
          DISPUR
          GHY-06

          4:THE DY. SECRETARY TO THE GOVT. OF ASSAM
          FINANCE (TAXATION) DEPTT.
          ASSAM SECRETARIAT
          DISPUR
          GHY-06
                                                       Page No.# 3/4

5:THE COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
DISPUR
GHY-06
------------
Advocate for : DR. A SARAF
Advocate for : GA
ASSAM appearing for THE STATE OF ASSAM AND 4 ORS



Linked Case : WP(C)/2068/2021

M/S LALIT POLY WEAVE LLP
A LIMITED LIABILITY PARTNERSHIP FIRM REGD. UNDER THE LIMITED
LIABILITY PARTNERSHIP ACT
2008 AND HAVING ITS REGD. OFFICE AT INDUSTRIAL GROWTH CENTRE
PHASE- III
JAMBARI VILLAGE NO. 2
KAMRUP
ASSAM- 781124 AND IN THE PRESENT PROCEEDINGS REP. BY SHRI
MAHABIR PRASAD JAIN
AUTHORIZED SIGNATORY OF THE PARTNERSHIP FIRM


VERSUS

THE STATE OF ASSAM AND 4 ORS.
REP. BY THE CHIEF SECRETARY TO THE GOVT. OF ASSAM
ASSAM SECRETARIAT
DISPUR
GHY-06

2:THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
ASSAM SECRETARIAT
 DISPUR
 GHY-06

3:THE ADDL. CHIEF SECRETARY TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
ASSAM SECRETARIAT
DISPUR
GHY-06

4:THE FINANCE SECRETARY TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
                                                                       Page No.# 4/4

            ASSAM SECRETARIAT
            DISPUR
            GHY-06

            5:THE COMMISSIONER OF STATE TAXES
            ASSAM
            KAR BHAWAN
            DISPUR
            GHY-06
            ------------
            Advocate for : DR. ASHOK SARAF
            Advocate for : GA
            ASSAM appearing for THE STATE OF ASSAM AND 4 ORS.



                                     BEFORE
                      HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                     ORDER

Date : 28.01.2025

Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P.K. Bora, learned counsel for the petitioners. Also heard Mr. B. Chowdhury, learned Standing Counsel appearing for the Finance & Taxation Department, Assam.

Hearing concluded, judgment reserved.

JUDGE

Comparing Assistant