GAHC040017882024 2025:GAU-AP:1365

THE GAUHATI HIGH COURT

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

Writ Petition (Civil) No.608/2024

M/s KEC International Ltd.

Through its authorized representative

Shri Ajeet Kumar Pandey,

General Manager, Taxation

Having its Registered Office at

st

1 Floor, Ceat Mahal, 463,

Dr. Anne Basant Road, Worli, Mumbai,

Pin:400030

……….Petitioner

-Versus-

1. The State of Arunachal Pradesh,

through the Secretary to the Government

of Arunachal Pradesh, Revenue Department,

Itanagar, Arunachal Pradesh

2. The Commissioner ,

Tax and Excise, Itanagar,

Arunachal Pradesh

3. The Deputy Commissioner, Tax and Excise, Itanagar, Arunachal Pradesh

4. The Superintendent, Tax and Excise (BEC)

Bhalukpong District, West Kameng, Arunachal Pradesh ………Respondents Advocates for the petitioner : Ms. V. Bhargava, Advocate Advocate for the respondents : Mr. T. Wangmu, Government Advocate, Arunachal Pradesh BEFORE HON’BLE MR. JUSTICE SOUMITRA SAIKIA Date of hearing : 04.09.2025 Date of judgment : 04.12.2025 JUDGEMENT AND ORDER (CAV)

Heard Ms. V. Bhavgava, learned counsel for the petitioner. Also heard Mr. I Chowdhury, learned Government Advocate, Arunachal Pradesh.

2. The writ petitioner i