Gauhati High Court
M/S Bhart Trading Corporation vs State Of Assam And Ors on 4 March, 2025
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/5
GAHC010181512022
undefined
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6108/2022
M/S BHART TRADING CORPORATION
A PARTNERSHIP FIRM REGISTERED UNDER THE PARTNERSHIP ACT, 1932
HAVING ITS OFFICE AT 76 MS ROAD, ATHGAON, GUWAHATI-781001
ASSAM AND IN THE PRESENT PROCEEDING REP BY ONE OF ITS PARTNER
SHRI TARUN JAIN
VERSUS
STATE OF ASSAM AND ORS.
REP .BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM
DEPTT. OF FINANCE AND TAXATION, DISPUR GUWAHATI-781006
2:COMMISSIONER OF STATE TAXES
( EARLIER KNOWN AS COMMISSIONER OF TAXES) KAR BHAWAN DISPUR
GUWAHATI-781006
3:SUPERINTENDENT OF TAXES UNIT C GUWAHATI
KAR BHAWAN DISPUR GUWAHATI-781006
4:HINDUSTAN PAPER CORPORATION LTD.
HAVING ITS REGISTERD OFFICE IN SCOPE MINAR COMPLEX LAXMI
NAGAR
DIST. CENTRE NEW DELHI-110092 AND IN THE PRESENT PROCEEDINGS
REP. BY ITS LIQUIDATOR MR. KULDEEP VERMA WHO ISN REGISTERD
INSOLVENCY PROFESSIONAL WITH INSOLVENCY AND BANKRUPKCY
BOARD OF INDIA HAVING REGISTRATION NO. IBBI/IPA-001-IP-
P000014/2016-17/10038 AND HAVING HIS OFFICE AT 46 BB GANGULY
STREET 5TH FLOOR UNIT NO. 501 KOLKAT
Advocate for the Petitioner : DR. ASHOK SARAF, MR P BARUAH,MR. N N DUTTA,MR S J
SAIKIA,MR P K BORA,MR. G. DUTTATRAY,B SARMA
Page No.# 2/5
Advocate for the Respondent : SC, FINANCE AND TAXATION,
Linked Case : WP(C)/6112/2022
M/S BHART TRADING CORPORATION
A PARTNERSHIP FIRM REGISTERED UNDER THE PARTNERSHIP ACT
1932 HAVING ITS OFFICE AT 76 MS ROAD
ATHGOAN
GUWAHATI-781011
ASSAM AND IN THE PRESENT PROCEEDINGS
REPRESENTED BY ONE OF ITS PARTNER
SHRI TARUN JAIN
VERSUS
STATE OF ASSAM AND 3 ORS.
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI-781006
2:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006
3:SUPERINTENDENT OF TAXES
UNIT-C
GUWAHATI
KAR BHAWAN
DISPUR
GUWAHATI-781006
4:HINDUSTAN PAPER CORPORATION LTD.
HAVING ITS REGISTERED OFFICE IN SCOPE MINAR COMPLEX
LAXMI NAGAR
DISTRICT CENTRE
NEW DELHI-110092 AND IN THE PRESENT PROCEEDINGS REPRESENTED
BY ITS LIQUIDATOR MR. KULDEEP VERMA WHO IS A REGISTERED
INSOLVENCY PROFESSIONAL WITH INSOLVENCY AND BANKRUPTCY
BOARD OF INDIA HAVING REGISTRATION NO. IBBI/IPA-001-IP-P00014/2016-
Page No.# 3/5
17/10038 AND HAVING HIS OFFICE AT 46 BB GANGULY STREET
5TH FLOOR
UNIT NO. 501
KOLKATA
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 3 ORS.
Linked Case : WP(C)/6113/2022
M/S BHARAT TRADING CORPORATION
A PARTNERSHIP FIRM REGISTERED UNDER THE PARTNERSHIP ACT
1932 HAVING ITS OFFICE AT 76 MS ROAD
ATHGOAN
GUWAHATI-781011
ASSAM AND IN THE PRESENT PROCEEDINGS
REPRESENTED BY ONE OF ITS PARTNER
SHRI TARUN JAIN
VERSUS
STATE OF ASSAM AND 3 ORS.
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI-781006
2:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006
3:SUPERINTENDENT OF TAXES
UNIT-C
GUWAHATI
KAR BHAWAN
DISPUR
GUWAHATI-781006
4:HINDUSTAN PAPER CORPORATION LTD.
HAVING ITS REGISTERED OFFICE IN SCOPE MINAR COMPLEX
LAXMI NAGAR
Page No.# 4/5
DISTRICT CENTRE
NEW DELHI-110092 AND IN THE PRESENT PROCEEDINGS REPRESENTED
BY ITS LIQUIDATOR MR. KULDEEP VERMA WHO IS A REGISTERED
INSOLVENCY PROFESSIONAL WITH INSOLVENCY AND BANKRUPTCY
BOARD OF INDIA HAVING REGISTRATION NO. IBBI/IPA-001-IP-P00014/2016-
17/10038 AND HAVING HIS OFFICE AT 46 BB GANGULY STREET
5TH FLOOR
UNIT NO. 501
KOLKATA
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 3 ORS.
Linked Case : WP(C)/6111/2022
M/S BHARAT TRADING CORPORATION
A PARTNERSHIP FIRM REGISTERED UNDER THE PARTNERSHIP ACT
1932 HAVING ITS OFFICE AT 76 MS ROAD
ATHGOAN
GUWAHATI-781011
ASSAM AND IN THE PRESENT PROCEEDINGS
REPRESENTED BY ONE OF ITS PARTNER
SHRI TARUN JAIN
VERSUS
STATE OF ASSAM AND 3 ORS.
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI-781006
2:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006
3:SUPERINTENDENT OF TAXES
UNIT-C
GUWAHATI
KAR BHAWAN
DISPUR
Page No.# 5/5
GUWAHATI-781006
4:HINDUSTAN PAPER CORPORATION LTD.
HAVING ITS REGISTERED OFFICE IN SCOPE MINAR COMPLEX
LAXMI NAGAR
DISTRICT CENTRE
NEW DELHI-110092 AND IN THE PRESENT PROCEEDINGS REPRESENTED
BY ITS LIQUIDATOR MR. KULDEEP VERMA WHO IS A REGISTERED
INSOLVENCY PROFESSIONAL WITH INSOLVENCY AND BANKRUPTCY
BOARD OF INDIA HAVING REGISTRATION NO. IBBI/IPA-001-IP-P00014/2016-
17/10038 AND HAVING HIS OFFICE AT 46 BB GANGULY STREET
5TH FLOOR
UNIT NO. 501
KOLKATA
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 3 ORS.
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
04.03.2025
Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P.K. Bora,
learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned
Standing Counsel, Finance and Taxation.
The learned counsels have concluded their arguments.
The matters are reserved for judgment.
JUDGE
Comparing Assistant
