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DEVASHIS BARUAH
Assistant Commissioner of Taxes Tinsukia – Appellant
Versus
Gayatri Distillers And Bottling Industries – Respondent
JUDGMENT :
DEVASHIS BARUAH, J.
Heard Mr. B. Choudhury, the learned Standing Counsel appearing for the Finance and Taxation Department of the Government of Assam who appears on behalf of the petitioners in WP(C) No.4463/2024; WP(C) No.4465/2024; WP(C) No.5968/2024; WP(C) No.5969/2024; WP(C) No.5970/2024; WP(C) No.6002/2024; WP(C) No.6003/2024 and WP(C) No.6018/2024 (hereinafter referred to as ‘the batch of writ petitions’). Mr. G. Rahul, the learned counsel appearing on behalf of the writ petitioner in WP(C) No.4240/2022. The writ petitioner in WP(C) No.4240/2022 is the respondent in the batch of writ petitions wherein Mr. G. Rahul, the learned counsel appears for the respondent.
2. The batch of writ petitions so filed by the Assistant Commissioner of Taxes, Tinsukia as petitioner is intrinsically connected to the writ petition filed by the petitioner in WP(C) No.4240/2022, and as such, all the writ petitions are taken up for disposal together.
3. The facts which led to the filing of the writ petitions are narrated infra.
The petitioner in WP(C) No.4240/2022 (hereinafter referred to as ‘the petitioner firm’) is a proprietorship firm having its pr
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Public authorities must provide an opportunity to explain delays in tax refund claims before rejecting them as time barred.
The Joint Commissioner of Commercial Taxes exceeded jurisdiction by failing to act within one year as mandated under the Karnataka Value Added Tax Act, confirming procedural timeliness is essential i....
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