Page No.# 1/6 vs The State Of Assam And 6 Ors
2026 Latest Caselaw 2599 Gua

Gauhati High Court

Page No.# 1/6 vs The State Of Assam And 6 Ors on 23 March, 2026

Author: Manish Choudhury

Bench: Manish Choudhury

                                                                Page No.# 1/6

GAHC010060172026




                                                         undefined

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

                          Case No. : WP(C)/1689/2026

         SRI RUPAM ROY AND 11 ORS.
         SON OF BALARAM ROY RESIDENT OF GAURIPUR, WARD NO.3, P.O. AND
         P.S. GAURIPUR, DIST. DHUBRI, ASSAM, PIN- 783331

         2: SRI SUDHIR KUMAR JHA
          SON OF LATE RAM NIHORA JHA
         AGED ABOUT 57 YEARS
          RESIDENT OF GAURIPUR
         WARD NO.1
          P.O. AND P.S. GAURIPUR
          DIST. DHUBRI
         ASSAM
          PIN- 783331

         3: SMT KAKALI KARMAKAR
         WIFE OF PRAN GOBINDA KARMAKAR
         AGED ABOUT 53 YEARS
          RESIDENT OF GAURIPUR
         WARD NO.2
          P.O. AND P.S. GAURIPUR
          DIST. DHUBRI
         ASSAM
          PIN- 783331

         4: SRI CHIRANJIB ROY

          SON OF LATE TAPAN KUMAR ROY
          AGED ABOUT 53 YEARS
          RESIDENT OF N.S. ROAD
          P.O. AND P.S. DHUBRI
          DIST. DHUBRI
          ASSAM
          PIN- 783301
                                                       Page No.# 2/6

5: SRI SWAPAN KUMAR CHAKRABORTY
 SON OF LATE NANI GOPAL CHAKRABORTY
AGED ABOUT 67 YEARS
 RESIDENT OF SAPATGRAM
 P.O. SAPATGRAM
 DIST. DHUBRI
ASSAM
 PIN- 783337

6: SRI RAJIB RAY
 SON OF LATE BIRENDRA NATH RAY
AGED ABOUT 54 YEARS
 RESIDENT OF BANIAMARI
 DHUBRI
 DIST. DHUBRI
ASSAM
 PIN- 783331.

7: SRI KARTIK CHANDRA ROY
 SON OF LATE RAMONI MOHAN ROY
AGED ABOUT 65 YEARS
 RESIDENT OF DUMARDAHA PT-III
 P.O. BALAJAN
 DIST. DHUBRI
ASSAM
 PIN- 783331.

8: SMT MRINALNI SARMA

WIFE OF NAKUL CHANDRA SARMA
AGED ABOUT 55 YEARS
RESIDENT OF DEBATTAR HASDAHA
DIST. DHUBRI
ASSAM
PIN- 783334.

9: M/S KRISTINA AND RAJDEEP IMFL ON SHOP
 PARTNERSHIP FIRM HAVING A ITS PLACE OF BUSINESS AT HAKAMA
PT.19TWON
 P.O. HAKAMA
 P.S. BILASIPARA
 DIST. DHUBRI
ASSAM
 REPRESENTED BY ONE OF ITS PARTNERS SRI RAKESH NAG
 SON OF ARUN KR. NAG
AGED ABOUT 32 YEARS
 RESIDENT OF CHAPAR
 P.O CHAPAR
                                                    Page No.# 3/6

DIST.

10: SRI JAYDEEP ROY
 SON OF LATE BIRENDRA KUMAR ROY
AGED ABOUT 49 YEARS
 RESIDENT OF SAPATGRAM
WARD NO.4
 P.O. SAPATGRAM
 DIST. DHUBRI
ASSAM
 PIN- 783337.

11: SRI DEBOJIT CHAKRABORTY

SON OF LATE BIKRAMJIT CHAKRABORTY
AGED ABOUT 44 YEARS
RESIDENT OF HAKAMA PT-II
P.O. HAKAMA
DIST. DHUBRI
ASSAM
PIN- 783348

12: SRI KRIPA SINDHU SARKAR

SON OF GOPAL CHANDRA SARKAR
AGED ABOUT 48 YEARS
RESIDENT OF RAMRAIKUTI PT.2
P.O. SATRASAL
DIST. DHUBRI
ASSAM
PIN- 783335

VERSUS

THE STATE OF ASSAM AND 6 ORS.
REPRESENTED BY COMMISSIONER AND SECRETARY, DEPARTMENT OF
FINANCE AND TAXATION, JANATA BHAWAN, DISPUR, GUWAHATI-6,
ASSAM

2:THE COMMISSIONER OF TAXES

KAR BHAWAN
G.S. ROAD
GUWAHATI-6
ASSAM.

3:THE ASSISTANT COMMISSIONER OF TAXES
                                                                                 Page No.# 4/6

            O.B. CRICLE
            DISTRICT DHUBRI
            ASSAM.

            4:THE SUPERINTENDENT OF TAXES
             DHUBRI
            ASSAM.

            5:THE COMMISSIONER AND SECRETARY

            GOVT. OF ASSAM
            EXCISE DEPARTMENT
            ASSAM SECRETARIAT
            DISPUR
            GUWAHATI-6
            ASSAM

            6:THE COMMISSIONER OF EXCISE

            ASSAM
            HOUSEFED COMPLEX
            GUWAHATI
            ASSAM.

            7:THE SUPERINTENDENT OF EXCISE

            DHUBRI
            ASSAM

Advocate for the Petitioner : MR. B D DEKA, MR A BHATRA,MR. Z ISLAM,N
CHAUDHURY,MR A DEKA,MR. M DAS

Advocate for the Respondent : SC, FINANCE AND TAXATION, SC, EXCISE DEPTT.




                                   BEFORE
                  HONOURABLE MR. JUSTICE MANISH CHOUDHURY

                                         ORDER

Date : --23.03.2026

Heard Mr. B.D. Deka, learned counsel for the petitioners; Mr. B. Gogoi, learned Additional Advocate General, Assam for the respondent nos. 1, 2, 3 & 4; and Mr. R.R. Gogoi, learned Standing Counsel, Excise Department for the respondent nos. 5, 6 & 7.

Page No.# 5/6

2. The petitioners, twelve in nos., have approached this Court stating that they have a common cause of action. All the petitioners are IMFL 'ON' Shop retail licensees engaged in the business of potable liquor under licenses granted under the Assam Excise Act, 2000, as amended, read with the Assam Excise Rules, 2016, as amended, for retail vend of liquor to be consumed on the premises. The petitioners have canvassed that they are aggrieved by the Show-Cause Notices, annexed as Annexure-B Series to the writ petition, issued by the respondent no. 4 as well as the Assessment Notices, annexed as Annexure-F Series, issued by the respondent no. 4. By the said Show-Cause Notices / Assessment Notices, Value Added Tax has been sought to be levied upon the petitioners. Terming the same illegal, without jurisdiction and contrary to the statutory Schemes, the petitioners have approached this Court by the instant writ petition.

3. Mr. Deka, learned counsel for the petitioners has submitted that the petitioners are similarly situated like the petitioners in the writ petition, W.P.[C.] no. 326/2026, wherein notices have already been issued to the respondents by an Order dated 22.01.2026 and the respondents are yet to file their counter affidavits.

4. The learned counsel appearing for the respondents are in agreement that the petitioners' status as similarly situated, with the petitioners in W.P.[C.] no. 326/2026.

5. Let notice be issued. The notice is made returnable on 23.04.2026.

6. As Mr. B. Gogoi, learned Additional Advocate General, Assam has appeared and accepted notices for the respondent nos. 1, 2, 3 & 4; and Mr. R.R. Gogoi, learned Standing Counsel, Excise Department has appeared and accepted notices for the respondent nos. 5, 6 & 7, formal notices need not be issued to the said respondents. Mr. Deka, learned counsel for the petitioners shall furnish requisite nos. of extra copies of the writ petition along with the annexures, to Mr. B. Gogoi and Mr. R.R. Gogoi, within 2 [two] working days from today.

7. The learned counsel for the parties are also heard on the interim prayer. Considering the fact that in the writ petition, W.P.[C.] no. 326/2026 an interim order was passed, similarly, in this writ petition, it is ordered that, till the returnable date, no coercive action shall be taken against the petitioners on the basis of the impugned Show-Cause Notices [Annexure-B Page No.# 6/6

Series] and the Assessment Notices [Annexure-F Series].

8. The learned counsel for the petitioners has submitted that in the meantime, the petitioners are required to submit their applications for renewal of their licenses for the Financial Year : 2026-2027. The respondent no. 7 by an Office Letter dated 28.01.2026 has asked the IMFL 'ON' Shop retail licensees to submit their proposals for renewal in a prescribed format along with seven nos. of documents. One of the documents to be submitted for renewal is 'NOC' from jurisdictional Tax Officer. As such an NOC would not be possible for the IMFL 'ON' Shop retail licensees to submit in view of the challenges made in this writ petition, a prayer is made on behalf of the petitioners to allow them to submit their applications in the prescribed format along with the other six documents mentioned in the Office Letter dated 28.01.2026. The petitioners have submitted that the respondent no. 7 may be directed to process the applications for renewal, at this stage, without insisting for the NOC from the petitioners.

9. Having regard to the facts and circumstances of the case, it is further ordered in the interim, if the petitioners submit their renewal applications complying with the other conditions mentioned in the Office Letter dated 28.01.2026, the respondent no. 7 shall process the renewal applications of the petitioners in a provisional manner without insisting for the NOC from the jurisdictional Tax Officer so as to enable the petitioners to continue with their business in the meantime.

10. List this writ petition along with W.P.[C.] no. 326/2026 on 23.04.2026.

11. The respondents shall bring their stand by counter affidavit on or before the returnable date.

JUDGE

Comparing Assistant