GAHC010275322025 2026:GAU-AS:2140 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/158/2026 M/S J. N. ENTERPRISE AND 2 ORS REPRESENTED BY ITS PARTNER SRI JOHIRUL ISLAM, ADDRESS-

BHAOURI BHITHA, CHHAYGAON, HATISHOLA, UTTAR PBHAOURI BHITHA, KAMRUP, ASSAM, PIN- 781137.

2: JOHIRUL ISLAM S/O- SAMSUL HAQUE R/O- VILL.- HATISHILA GAON BHAOURI BHITHA CHHAYGAON DIST. KAMRUP ASSAM PIN- 781136.

3: SMT. NURJAHAN AHMED W/O- JOHIRUL ISLAM R/O- VILL.- HATISHILA GAON BHAOURI BHITHA CHHAYGAON DIST. KAMRUP ASSAM PIN- 781136 VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, FINANCE AND TAXATION DEPTT., JANATA BHAWAN, DISPUR, GUWAHATI- 6, ASSAM.

2:THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006.

3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI ZONE-A GUWAHATI DIVISION GANESHGURI KAMRUP METRO ASSAM-781005 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s) : Mr. S. Dey, Advocate For the Respondent(s) : Mr. B. Gogoi, Addl. A.G.

Date on which judgment was reserved : NA Date of pronouncement of judgment : 13.02.2026 Whether the pronouncement is of the Operative