GAHC010075472026

2026:GAU-AS:6645 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2258/2026 MS RIYAN ENTERPRISES AND ANR HAVING ITS OFFICE AND PRINCIPAL OFFICE OF BUSINESS AT SHANTI NAGAR, FATASHIL GUWAHATI , PIN-781025, DIST. KAMRUP METRO, ASSAM. VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, MINISTRY OF FINANCE AND TAXATION, KAR BHAWAN, GANESHGURI, GUWAHATI, PIN- 781006, DIST. KAMRUP METRO, ASSAM.

2:THE PRINCIPAL COMMISSIONER KAR BHAWAN GANESHGURI GUWAHATI-781006 DIST- KAMRUP (M)

ASSAM

3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI UNIT - B2 GUWAHATI ZONE -B ASSA Advocate for the Petitioner : DIKSHITA DAS, MR. M UDDIN,MR. N N JHA Advocate for the Respondent : SC, FINANCE, BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

JUDGMENT

Date : 13.05.2026 Heard Mr. N.N. Jha, learned counsel for the petitioners and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department, Assam for all the respondents.

2. The petitioner no. 1 is a proprietorship firm wherein the petitioner no. 2 is the proprietor and for easy reference, they are collectively referred to as ‘the petitione