GAHC010022832026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/900/2026 M/S MAHENDRA GURUNG A PROPRIETORSHIP FIRM REPRESENTED BY SRI MAHENDRA GURUNG SON OF LATE JANG PRASAD GURUNG, SITUATED AT CHAUL DHOWA GHAT P.O. PATHALI PAM, DISTRICT- LAKHIMPUR- 787056.

VERSUS UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66- A, NORTH BLOCK, NEW DELHI -110001.

2:THE PRINCIPAL COMMISSIONER OF STATE TAX KAR BHAWAN GANESHGURI DISPUR GUWAHATI ASSAM PIN- 781006.

3:THE SUPERINTENDENT OF TAXES NORTH LAKHIMPUR UNIT NEAR MUNICIPALTY OFFICE LAKHIMPUR- 784161.

4:THE DEPUTY COMMISIONER OF TAXES (A) NAGAON COURT CAMPUS NAGAON- 782001 Advocate for the Petitioner : MR. AMIT GOYAL, MR. A CHOUDHURY Advocate for the Respondent : SC, TAXES, DY.S.G.I.

BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER

20.02.2026 Heard Shri A. Goyal, learned counsel for the petitioner and Shri B. Gogoi, learned Standing Counsel, Finance & Taxation for the respondent nos. 2, 3 and 4. Also heard Ms. M. Das, learned counsel appearing on instructions of Shri S.K. Medhi, learned C.G.C. for the