M/S H D Enterprise And Anr vs. The Union Of INDIA And 3 Ors

WP(C)/231/2026HC GauhatiGSTCNR GAHC04000749202628 May 2026Bench: HONOURABLE MR. JUSTICE KARDAK ETE2 pages

AI SummaryAllowed

Facts

The petitioners, M/s H D Enterprise and its proprietor Hamam Daba, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner (Appeals) of Central Goods and Service Tax, the Assistant Commissioner of Central Goods and Service Tax, and the Superintendent of Central Goods and Service Tax. The specific tax period(s) and the order or action under challenge, along with the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated.

Held

The Court allowed the petitioners' request to withdraw the writ petition with a liberty to file afresh. The reasoning provided is that the learned counsel for the petitioners made a submission to that effect. Consequently, the writ petition was ordered to be closed on withdrawal, with the liberty as prayed for. The Court did not delve into the merits of the underlying GST dispute, as the petition was withdrawn. No specific GST provisions were discussed or interpreted in this order. The decision is based solely on the procedural request for withdrawal.

Key Issues

The primary issue before the Court was whether the petitioners should be allowed to withdraw their writ petition with a liberty to file afresh. The petitioners, through their learned counsel Mr. G. Phukan, submitted a request for withdrawal. The respondents, represented by Ms. O. Jerang (for Mr. M. Kato, Dy.S.G.I.) and Mr. T. Kipa (Standing Counsel, CGST), were present. The Court had to decide whether to grant this request. No specific arguments were recorded from the respondents regarding the withdrawal request, other than their presence.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC040007492026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/231/2026 M/s H D Enterprise and Anr a proprietorship firm having its office at Qtrs No.BB 44, D Sector, Itanagar, Papum Pare District, Arunachal Pradesh 791111 2: Hamam Daba Age: Occupation : proprietor of M/s H D Enterprise Qtrs No.BB-44 D Sector Itanagar Papum Pare District Arunachal Pradesh. 79111 VERSUS The Union of India and 3 Ors represented by the Secretary, Govt of India, Ministry of Finance, New Delhi 110001 2:The Commissioner (Appeals) Age: 0 Occupation : Central Goods and Service Tax GST Bhawan Itanagar Papum Pare District Arunachal Pradesh. 791111 3:The Assistant Commissioner Age: 0 Occupation : Central Goods and Service Tax Papum Pare District Page No.# 2/2 Itanagar Arunachal Pradesh 791111 4:The Superintendent Age: 0 Occupation : Central Goods and Service Tax Papum Pare District Itanagar Zone-II Arunachal Pradesh 79111 Advocate for the Petitioner : Gautam Phukan, Advocate for the Respondent : Marto Kato, SC Central Excise and Customs,Tania Kipa,DSGI BEFORE HONOURABLE MR. JUSTICE KARDAK ETE

ORDER Date : 29-05-2026 Mr. G. Phukan, learned counsel for the petitioners submits that he may be allowed to withdraw this writ petition with a liberty to file afresh.

Accordingly, writ petition stands closed on withdrawal with a liberty, as prayed for.

Ms. O. Jerang, learned counsel appearing on behalf of Mr. M. Kato, learned Dy.S.G.I. and Mr. T. Kipa, learned Standing Counsel, CGST, appearing for the respondents are present. JUDGE Comparing Assistant

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.