Mamta Khandelia vs. The Union Of INDIA And 6 Ors
Held
The Court held that the issue in the present writ petition is covered by its previous order dated 07.08.2025 in W.P(C) No. 2628/2024. In view of the consensus expressed by both parties, the Court set aside the demand-cum-show cause notice dated 08.01.2024 and the order dated 22.04.2024. The matter was remanded back to the Assistant Commissioner of State Tax (Respondent No. 5) to take steps as available in law and decide the matter afresh. This decision was made after affording the petitioner a due opportunity of hearing. The ratio decidendi is that when a similar issue has been decided by the High Court and parties consent to the same treatment, the Court will follow its precedent and remand the matter for fresh consideration by the authority.
Facts
The petitioner, Mamta Khandelia, a partner of M/s Vayu Sales, filed a writ petition before the Gauhati High Court challenging a demand-cum-show cause notice dated January 8, 2024, and an order dated April 22, 2024. The respondents include the Union of India, the State of Assam, and various GST authorities. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter was brought before the High Court through a writ petition.
Key Issues
1. Whether the demand-cum-show cause notice dated 08.01.2024 and the order dated 22.04.2024, which are impugned in this writ petition, are valid and sustainable in law? The petitioner argued that the issue in the present writ petition is covered by a previous order of the Court dated 07.08.2025 in W.P(C) No. 2628/2024. The petitioner's counsel submitted that the parties consent to the same direction as in the prior case being applied here. The revenue or State's arguments are not explicitly recorded, but they consented to the matter being disposed of based on the previous order.
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2652/2024 MAMTA KHANDELIA DAUGHTER OF SRI HARI PRASAD AGARWALLA, AS SELF AND PARTNER OF M/S VAYU SALES, 114, MRD ROAD, KAMRUP METROPOLITAN, GUWAHATI-781020, ASSAM, PHONE- 9864208079 VERSUS THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE, DEPTT OF REVENUE, NEW DELHI- 110001 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GUWAHATI- 781006
Page No.# 2/3 5:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI ZONE-A KAR BHAWAN GANESHGURI GUWAHATI- 781006 ASSAM 6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017 7:THE CHAIRPERSON
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