Sree Guru Metal And Anr vs. The Union Of INDIA And 2 Ors

WP(C)/6784/2025HC GauhatiGSTCNR GAHC01000640202302 December 2025Bench: HONOURABLE MR. JUSTICE DEVASHIS BARUAH3 pages

AI SummaryRemanded

Held

The Court held that the petitioners had not shown diligence in the proceedings, citing multiple defects in the writ petition and an incomplete affidavit. The Court found that the writ petition appeared to have been filed merely for the sake of filing. While the petitioners sought to withdraw the petition with liberty to re-file, the Court declined to grant this liberty. The Court reasoned that equitable jurisdiction should not be extended to litigants who have not demonstrated diligence. Therefore, the writ petition was closed on withdrawal, but without the liberty to re-file.

Facts

The petitioners, Sree Guru Metal and its proprietor, filed a writ petition before the Gauhati High Court challenging a show cause notice dated August 26, 2022, issued by the Deputy Director, Guwahati. The writ petition was filed on January 7, 2023. The Court noted several defects in the petition, including unpaid court fees, missing page numbers in the index, improper addressing, and non-service of a copy upon the respondents. Additionally, the Court found the affidavit filed to be incomplete and improperly notarized. The petitioners' counsel sought to withdraw the writ petition with liberty to re-file.

Key Issues

1. Whether the petitioners have demonstrated sufficient diligence in prosecuting the writ petition before this Court, as required by the equitable jurisdiction invoked. Contentions: Petitioner: The petitioners sought to withdraw the writ petition with liberty to re-file, implying an acknowledgment of the procedural deficiencies. Revenue/State: No appearance or arguments were recorded for the respondents.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/3 GAHC010006402023 2025:GAU-AS:16641 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6784/2025 SREE GURU METAL AND ANR A PROPRIETORSHIP FIRM HAVING ITS OFFICE AT H. NO. 13, WARD NO. 13, RADHA MADHAB COLLEGE ROAD, SILCHAR, ASSAM-788006 2: GURUCHARAN KANGSA BANIK S/O SHRI SHIBDAS KANGSA BANIK H.NO. 13 WARD NO. 13 SONAI ROAD SILCHAR ASSAM-78800 VERSUS THE UNION OF INDIA AND 2 ORS MINISTRY OF FINANCE, REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 2:THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE GUWAHATI ZONAL UNIT H.N. 77 WARD NO. 54 KALAKSHETRA PANJABARI GUWAHATI ASSAM-781037 3:THE ADDITIONAL DIRECTOR DGGI GUWAHATI ASSA Page No.# 2/3 For the Petitioner(s) : Mr. S.K. Saha, Advocate For the Respondent(s) : None appears BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH

Date : 03.12.2025

Heard Mr. S.K. Saha, the learned c

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.