M/S Mb Omm vs. The State Of Assam And 2 Ors

WP(C)/4148/2022HC GauhatiGSTCNR GAHC01012135202204 August 2025Bench: HONOURABLE MR. JUSTICE DEVASHIS BARUAH2 pages

AI SummaryDismissed

Facts

The petitioner, M/s MB OMM, a proprietorship concern operating a house boat and holding GST registration, 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, Tourism Department, and the Assam Tourism Development Corporation Limited, including its Managing Director. The specific tax period(s) and the exact order or action under challenge, as well as the authority that passed it, are not detailed in the provided excerpt. The amount in dispute is also not mentioned.

Held

The Court noted that the learned counsel for the petitioner, Mr. S. Banik, stated that he would not like to press the instant writ petition. Consequently, the Court held that the writ petition stands closed on withdrawal. The interim order, if any, passed earlier was also vacated. No specific findings on GST provisions or amounts were made as the petition was withdrawn without adjudication.

Key Issues

The Court had to decide whether to proceed with the writ petition. The petitioner, through their counsel Mr. S. Banik, indicated they did not wish to press the petition. The respondents, represented by Ms. P. Baruah, Mr. R. S. Mishra, and Mr. M. Chetia, did not present any arguments as the petitioner withdrew their case. Therefore, the primary issue was the petitioner's intention to withdraw the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010174172022 2025:GAU-AS:10288 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4148/2022 M/S MB OMM GUIJAN GHAT POST OFFICE- RANGAGORAH GUIJAN DISTRICT- TINSUKIA ASSAM PIN CODE- 786147 HAVING GST REGISTRATION NO. 18AVWPD8621M1ZU AND LICENSE NO. 10317017000176 ISSUED UNDER FOOD SAFETY AND STANDARDS ACT 2006 BY THE GOVERNMENT OF ASSAM COMMISSIONERATE OF FOOD SAFETY ASSAM UNDER HEALTH AND FAMILY WELFARE DEPARTMENT ASSAM A HOUSE BOAT WHICH IS A PROPRIETORIAL CONCERN OF SRI PRASSANNA DAS AGED ABOUT 62 YEARS SON OF LATE PARSURAM DAS RESIDENT OF VILLAGE- GUIJAN POST OFFICE- RANGAGORAH POLICE STATION- TINSUKIA DISTRICT- TINSUKIA (ASSAM). VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM TOURISM DEPARTMENT DISPUR GUWAHATI- 781006. 2:THE ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED Page No.# 2/2 ASOM PARYATAN BHAWAN (4TH FLOOR) A.K. AZAD ROAD PALTAN BAZAR GUWAHATI- 781008 REPRESENTED BY THE MANAGING DIRECTOR ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED ASOM PARYATAN BHAWAN (4TH FLOOR) A.K. AZAD ROAD PALTAN BAZAR GUWAHATI- 781008. 3:THE MANAGING DIRECTOR ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED ASOM PARYATAN BHAWAN (4TH FLOOR) A.K. AZAD ROAD PALTAN BAZAR GUWAHATI- 781008. ------------ For the Petitioner(s) : Mr. S. Banik, Advocate For the Respondent(s) : Ms. P. Baruah, Advocate : Mr. R. S. Mishra, Advocate : Mr. M. Chetia, Government Advocate BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH

ORDER Date : 05.08.2025

Mr. S. Banik, the learned counsel appearing on behalf of the Petitioner submits that he would not like to press the instant writ petition.

Consequently, the instant writ petition stands closed on withdrawal.

Interim order passed earlier stands vacated.

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.