Hrd Commercial Industrial Security ... vs The State Of Assam And 2 Ors
2026 Latest Caselaw 1783 Gua

Gauhati High Court

Hrd Commercial Industrial Security ... vs The State Of Assam And 2 Ors on 27 February, 2026

Author: Sanjay Kumar Medhi

Bench: Sanjay Kumar Medhi

                                                                          Page No.# 1/2

GAHC010039532026




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

                                 Case No. : WP(C)/1122/2026

            HRD COMMERCIAL INDUSTRIAL SECURITY FORCE PRIVATE LIMITED
            A PRIVATE LIMITED COMPANY, REPRESENTED BY ONE OF ITS
            DIRECTORS NAMELY SRI SUHEL AHMED, HAVING ITS REGISTERED
            ADDRESS AT S.T. ROAD, NEAR MARUTI CAR PLAZA, BADARPUR,
            KARIMGANJ, ASSAM, PIN-788803



            VERSUS

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

            2:THE PRINCIPAL COMMISSIONER
             STATE TAX

             KAR BHAWAN
             G.S. ROAD
             DISPUR
             GUWAHATI-781006.

            3:THE ASSISTANT COMMISSIONER
             OF STATE TAX

             KAR BHAWAN
             G.S. ROAD
             DISPUR
             GUWAHATI-781006

Advocate for the Petitioner   : MR. D SARAF, MS. M DEY,MS B SARMA,MR. R S MISHRA

Advocate for the Respondent : SC, FINANCE AND TAXATION,
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                                 BEFORE
                HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                     ORDER

27.02.2026 Heard Shri R. S. Mishra, learned counsel for the petitioner, who is aggrieved by a demand pursuant to a proceeding under the GST Act. It is provided that the Show Cause Notice was not properly served and it was only a summary for which, the petitioner could not offer a proper response. He has also submitted that similar matters have been disposed of by this Court.

Shri H. Baruah, learned counsel appearing on behalf of Shri B. Gogoi, learned Standing Counsel, GST has prayed for some time to obtain instructions.

List for motion on 09.03.2026.

Let an extra copy of the writ petition be furnished to Shri Baruah, learned counsel during the course of the day.

Till the next date fixed, no coercive action be taken against the petitioner. Depending on the instructions received, this Court will pass appropriate order(s).

JUDGE

Comparing Assistant