Brahmaputra Tele Productions Private Limited vs. The State Of Assam And 2 Ors

WP(C)/1594/2026HC GauhatiGSTCNR GAHC01005475202617 May 2026Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Brahmaputra Tele Productions Private Limited, represented by its Manager, Finance and Accounts, filed a writ petition before the Gauhati High Court. The respondents were the State of Assam, represented by the Commissioner and Secretary to the Government of Assam, Department of Finance (Taxation), the Principal Commissioner, Assam Kar Bhawan, and the Assistant Commissioner, State Tax, GST, Circle-2, Unit-B, Guwahati. The petitioner sought to withdraw the writ petition with liberty to file it afresh. The Standing Counsel for the Finance & Taxation Department, Assam, appeared on behalf of the respondents.

Held

The Court accepted the submission made by the learned counsel for the petitioner. Consequently, the writ petition was dismissed as withdrawn, with the liberty granted to the petitioner to file it afresh. Any interim order previously passed in the matter was recalled. The Court did not delve into the substantive merits of the case as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file it afresh, as per the submission made by its counsel. The petitioner's counsel, on instruction, submitted that the petitioner wished to withdraw the writ petition with liberty to file it afresh. The respondents, represented by the Standing Counsel for the Finance & Taxation Department, Assam, were present and did not object to this submission.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010054752026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1594/2026 BRAHMAPUTRA TELE PRODUCTIONS PRIVATE LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 2013 AND HAVING ITS OFFICE AT NH-37, GORCHUK, NEAR MARUTI KATA, GUWAHATI- 781035 ASSAM, REPRESENTED BY SRI SUBHODH NARYAN PODDAR, AGED 62 YEARS, MANAGER, FINANCE AND ACCOUNTS, R/O C/O BIREN DAS, SURAVILLA, JOYMATI NAGAR, PANDU, GUWAHATI- 7810128, DIST- KAMRUP(M), ASSAM VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE (TAXATION), ASSAM 2:THE PRINCIPAL COMMISSIONER ASSAM KAR BHAWAN G.S ROAD DISPUR GUWAHATI- 06 3:THE ASSISTANT COMMISSIONER STATE TAX GST CIRCLE-2 UNIT-B GUWAHAT Advocate for the Petitioner : MS. M L GOPE, MS. N HAWELIA,MR S K SAHA,MS S SARKAR Advocate for the Respondent : SC, FINANCE AND TAXATION, Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

ORDER Date : 18-05-2026 Mr. S.K. Saha, learned counsel for the petitioner has submitted, on instruction, that the petitioner wants to withdraw the writ petition, with liberty, to file afresh. Mr. H. Baruah, learned counsel on behalf of Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department, Assam for all the respondents is present.

In view of the above submission made by Mr. Saha, learned counsel for the petitioner, the writ petition stands dismissed on withdrawal, with the liberty, as prayed for. The interim order, if any, passed earlier stands recalled.

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.