GAHC010086992026

2026:GAU-AS:6470 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2357/2026 M/S SAGAR ENTERPRISE AND ANR A SOLE PROPRIETORSHIP CONCERN, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 05, RAJDHANI MASJID PATH, NEAR RAJDHANI MASJID, HATIGAON, GUWAHATI, IN THE DISTRICT OF KAMRUPM, ASSAM - 781006 AND REPRESENTED HEREIN THROUGH ITS PROPRIETOR, SABAD ALAM BARLAS

2: SABAD ALAM BARLASKAR SON OF LATE NASIRUDDIN BARLASKAR AND A RESIDENT OF HOUSE NO.5

1ST FLOOR . RAJDHANI MASJID PATH NEAR RAJDHANI MASJID HATIGAON GUWAHATI IN THE DISTRICT OF KAMRUPM ASSAM - 781006 VERSUS THE UNION OF INDIA AND 3 ORS.

MINISTRY OF FINANCE, REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI.

2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR ASSAM.

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

4:THE ASSISTANT COMMISSIONER OF STATE TAX KAR BHAWAN GUWAHATI D-8 ASSAM Advocate for the Petitioner : MR. P K DEKA, MR. P DAIMARY,N CHAUDHURY Advocate for the Respondent : DY.S.G.I., SC, FINANCE BE