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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH)
MANISH CHOUDHURY
Digboi Carbon Pvt. Ltd., a private limited company – Appellant
Versus
State of Assam represented by the Commissioner and Secretary to the Government of Assam – Respondent
| Table of Content |
|---|
| 1. writ petition factual context. (Para 1 , 2 , 3) |
| 2. local tax reimbursement claims. (Para 4 , 5) |
| 3. submission of refund applications. (Para 6 , 7 , 8) |
| 4. claims for vat refund submission timeline. (Para 19 , 20) |
| 5. arguments on legal principles and decisions. (Para 23 , 24 , 31) |
| 6. court’s reasoning on procedural aspects. (Para 25 , 28 , 29) |
| 7. assessment decisions can be deemed final unless specific claims are outlined. (Para 27) |
| 8. detailed analysis of legal arguments. (Para 56 , 57) |
| 9. silence on tax claims in assessment does not equate to denial. (Para 67) |
| 10. final decision and order on the case. (Para 91 , 92) |
JUDGMENT :
(MANISH CHOUDHURY, J.)
1. The petitioner, M/s Digboi Carbon Pvt. Ltd. has preferred the instant writ petition under Article 226 of the Constitution of India seeking setting aside and quashing of an impugned Order dated 22.09.2022 whereby the respondent no. 3, that is, the Commissioner of Taxes, Assam has rejected reimbursement proposals of Value Added Tax paid by the petitioner on Raw Petroleum Coke [RPC] purchased within the State.
2. The petitioner is a private limited company incorporated under the provisions of the Companies Act, 1956 and it has its
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