Indian Oil Corp Ltd ( Marketing Div) vs The State Of Assam And 3 Ors
2025 Latest Caselaw 4848 Gua

Gauhati High Court

Indian Oil Corp Ltd ( Marketing Div) vs The State Of Assam And 3 Ors on 20 May, 2025

                                                                  Page No.# 1/3

GAHC010004432024




                                                           undefined

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

                            Case No. : WP(C)/91/2024

         INDIAN OIL CORP LTD ( MARKETING DIV)
         A GOVT. OF INDIA ENTERPRISE HAVING ITS REGISTERED OFFICE
         SITUATED AT MUMBAI AND REGIONAL OFFICE SITUATED AT 2,
         GARIAHAT ROAD (SOUTH), DHAKURIA KOLKATA-700068 AND HAVING
         ONE OF ITS STATE OFFICE AS INDIAN OIL AOD STATE OFFICE, NOONMATI
         GUWAHATI. THE PETITIONER IN THE PRESENT PROCEEDINGS IS BEING
         REP. BY
         MR. A PAZHANI, DGM (FINANCE) OF THE PETITIONER COMPANY



         VERSUS

         THE STATE OF ASSAM AND 3 ORS
         REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF
         ASSAM, FINANCE (TAXATION) DEPARTMENT
         DISPUR, GUWAHATI-06

         2:THE COMMISSIONER OF TAXES

          ASSAM
          KAR BHAVAN
          DISPUR
          GUWAHATI-06

         3:THE ASSISTANT COMMISSIONER OF TAXES

          GUWAHATI UNIT-A
          KAR BHAVAN
          DISPUR
          GUWAHATI-06

         4:SUPERINTENDENT OF TAXES
          GUWAHATI UNIT-A
                                                                       Page No.# 2/3

           KAR BHAVAN
           DISPUR
           GUWAHATI-0

Advocate for the Petitioner : DR. ASHOK SARAF, B SARMA,MR. G. DUTTATRAY,MR P K
BORA,MR. N N DUTTA,MR P BARUAH

Advocate for the Respondent : SC, FINANCE AND TAXATION,




           Linked Case : WP(C)/92/2024

           INDIAN OIL CORP LTD (MARKETING DIVISION)
           A GOVT. OF INDIA ENTERPRISE HAVING ITS REGISTERED OFFICE
           SITUATED AT MUMBAI AND REGIONAL OFFICE SITUATED AT 2
            GARIAHAT ROAD (SOUTH)
            DHAKURIA KOLKATA-700068 AND HAVING ONE OF ITS STATE OFFICE AS
           INDIAN OIL AOD STATE OFFICE
            NOONMATI GUWAHATI. THE PETITIONER IN THE PRESENT PROCEEDINGS
           IS BEING REP. BY MR. A PAZHANI
            DGM (FINANCE) OF THE PETITIONER COMPANY


           VERSUS

           THE STATE OF ASSAM AND 3 ORS
           REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF
           ASSAM
           FINANCE (TAXATION) DEPARTMENT DISPUR
           GUWAHATI-06

           2:THE COMMISSIONER OF TAXES

           ASSAM
           KAR BHAVAN
           DISPUR
           GUWAHATI-06

           3:THE ASSISTANT COMMISSIONER OF TAXES

           GUWAHATI UNIT-A
           KAR BHAVAN
           DISPUR
           GUWAHATI-06
                                                                             Page No.# 3/3


           4:SUPERINTENDENT OF TAXES
           GUWAHATI UNIT-A
           KAR BHAVAN
           DISPUR
           GUWAHATI-06
           ------------
           Advocate for : DR. ASHOK SARAF
           Advocate for : SC
           FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 3 ORS



                                       BEFORE
                THE HON'BLE MR JUSTICE ARUN DEV CHOUDHURY
                                 ORDER

20.05.2025 Dr. A Saraf, learned Senior counsel for the petitioner submits that the issues raised in these writ petitions has already been determined in WP(C) 1732/2020 inasmuch as the issue is between the same parties arising out of the same disputes and therefore, the aforesaid judgment will cover these present writ petitions.

Mr. B Choudhury, learned standing counsel for the Finance and Taxation Department submits that he may be allowed to go through the judgment and respond.

Prayer stands allowed.

List these matters on 05.06.2025.

JUDGE

Comparing Assistant