GAHC010074002026

2026:GAU-AS:5318 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2075/2026 SRI KARTIK SHARMA S/O LATE PRABINDRA NATH SHARMA, R/O VILL- MISSION PARA, P.O., P.S.

AND DISTRICT- TINSUKIA, ASSAM VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, EXCISE DEPARTMENT, DISPUR, GUWAHATI- 6

2:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI- 6

3:THE DISTRICT COMMISISONER TINSUKIA DISTRICT P.O.

P.S. AND DISTRICT- TINSUKIA ASSAM PIN- 786125

4:THE SUPERINTENDENT OF EXCISE TINSUKIA DISTRICT P.O.

P.S. AND DISTRICT- TINSUKIA ASSAM PIN- 78612 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocate for the petitioner(s): Mr. I H Saikia Advocate for the respondent(s): Mr. N Goswami, Standing Counsel Excise Department, Govt. of Assam Date on which Judgment is reserved : NA Date of Pronouncement of Judgment : 08.04.2026 Whether the Pronouncement is of the : NA Operative Part of the Judgment Whether the Full Judgment has been : Yes Pronounced JUDGMENT & ORDER (ORAL)

Heard Mr. I. H. Saikia, the learned counsel appearing on behalf of the petitioner and Mr. N Goswami, th