M/S Brajanath Gogoi And Anr vs. The State Of Assam And 3 Ors
Held
The Court held that the writ petition stands closed on withdrawal. The petitioners' counsel submitted that an order had been passed pursuant to a notice issued under Sections 74 and 74A of the Assam Goods and Services Tax Act, 2017, and that the various orders and proceedings assailed in the present petition, while potentially connected, were separate and distinct. Taking this submission into account, the Court allowed the petitioners to withdraw the instant writ petition. Liberty was granted to the petitioners to file separate writ petitions challenging the separate actions. The operative direction was to close the writ petition on withdrawal and grant liberty to file fresh petitions.
Facts
The petitioners, M/s Brajanath Gogoi and its proprietor Shri Brajanath Gogoi, filed a writ petition before the Gauhati High Court challenging various orders and proceedings related to GST. During the pendency of the writ petition, an order was passed pursuant to a notice issued under Sections 74 and 74A of the Assam Goods and Services Tax Act, 2017. The petitioners' counsel submitted that given this subsequent development and the distinct nature of the various impugned actions, they wished to withdraw the current writ petition. They sought liberty to file fresh writ petitions to challenge each of the separate impugned actions individually.
Key Issues
1. Whether the petitioners should be permitted to withdraw the writ petition with liberty to file fresh petitions challenging separate impugned actions, given that an order has been passed pursuant to a notice under Sections 74 and 74A of the Assam Goods and Services Tax Act, 2017, and the original proceedings may have a connection but are distinct. Petitioner's contention: The petitioners argued that due to the subsequent order passed under Sections 74 and 74A of the Assam GST Act, 2017, and the distinct nature of the various orders and proceedings being assailed, they wished to withdraw the present writ petition. They sought liberty to file separate writ petitions to challenge each of the impugned actions individually. Revenue's contention: The judgment does not record any specific contention from the revenue or state respondents regarding the withdrawal of the petition or the liberty sought by the petitioners.
Sections Cited
Section 74, Section 74A
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Page No.# 1/3 GAHC010217882026
2026:GAU-AS:15304
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5598/2026 M/S BRAJANATH GOGOI AND ANR CHUKAFA NAGAR, TINGRAI HABI, SRIPURIA, TINSUKIA 786145, ASSAM, A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR SHRI BRAJANATH GOGOI. 2: SHRI BRAJANATH GOGOI PROPRIETOR OF M/S BRAJANATH GOGOI SUKAPHA NAGAR SRIPURIA TINSUKIA781021 ASSAM. MOBILE NO.-98640-1188 VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION,DISPUR,ASSAM, GUWAHATI - 781006. 2:THE PRINCIPAL COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN GANESHGURI GUWAHATI781006. 3:THE DEPUTY COMMISSIONER OF STATE TAX ASSAM TINSUKIA ASSAM 4:THE ASSISTANT COMMISSIONER OF STATE TAXES ASSAM TINSUKIA
Page No.# 2/3 CIRCLE- For the Petitioner(s) : Mr. N. N. Jha, Advocate
For the Respondent(s) : Mr. B. Choudhury, Standing Counsel
BEFORE HONOURABL
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