Gauhati High Court
Digboi Carbon Pvt. Ltd vs The State Of Assam And 3 Ors on 6 March, 2025
Author: Manish Choudhury
Bench: Manish Choudhury
Page No.# 1/8
GAHC010217162022
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6864/2022
DIGBOI CARBON PVT. LTD.
A PRIVATE LTD. COMPANY HAVING ITS REGISTERED OFFICE AT
INDUSTRIAL ESTATE BAZALTALI P.O. BORAGURIE DIST. TINSUKIA
ASSAM ITD INDUSTRIAL UNIT SITUATED AT INDUSTRIAL ESTATE
BAZALTALI, P.O. BORAGURI, DIST. TINSUKIA ASSAM PIN-786125 AND IN
THE PRESENT PROCEEDINGS REP. BY SANJIB KUMAR BRUAH ONE OF
THE DIRECTORS OF THE PETITIONERS COMPANY
VERSUS
THE STATE OF ASSAM AND 3 ORS.
REP BY THE COMMISSIONER AND SECRTETARY TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT. ASSAM SECRETARIAT DISPUR GUWAHATI-
781006
2:DEPUTY SECRETARY
GOVT. OF ASSAM FINANCE (TAXATION) DEPTT. ASSAM SECRETARIAT
DISPUR GUWAHATI-781006
3:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR GUWAHATI-781006
4:ASSISTANT COMMISSIONER OF STATE TAXES
TINSUKIA ASSA
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
Advocate for the Respondent : SC, FINANCE AND TAXATION,
Page No.# 2/8
Linked Case : WP(C)/413/2023
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 4 ORS.
Page No.# 3/8
Linked Case : WP(C)/412/2023
CARBON RESOURCES PVT LTD
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
Page No.# 4/8
Linked Case : WP(C)/415/2023
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
Linked Case : WP(C)/414/2023
Page No.# 5/8
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/416/2023
CARBON RESOURCES PVT. LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
Page No.# 6/8
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/388/2023
CARBON RESOURCES PVT. LTD.
A PVT. LTD. COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
Page No.# 7/8
DHALIGAON
P.O. DHALIGAON
IN THE DISTRICT OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSTT. MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DY. COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
ORDER
Date : 06.03.2025
Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P. Baruah, Mr.
Page No.# 8/8
N.N. Dutta, Mr. P.K. Bora & Mr. S.J. Saikia, learned counsel for the petitioner;
and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department
assisted by Mr. H. Barua, learned counsel for all the respondents.
Arguments are heard.
Judgment is reserved.
JUDGE
Comparing Assistant
