M/S D H Enterprise vs. The State Of Assam And 2 Ors.
Facts
The petitioner, M/s D H Enterprise, a partnership firm, filed a writ petition before the Gauhati High Court. The petition challenged an order or action passed by the Assistant Commissioner of State Tax, Nalbari Unit, which is identified as DRC-07 attachment/order. The respondents were the State of Assam, represented by the Commissioner and Secretary to the Government of Assam, Finance Taxation Department, and the Commissioner of State Tax, Assam, and the Assistant Commissioner of State Tax, Nalbari Unit. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the existence of the impugned DRC-07 attachment/order.
Held
The Court permitted the petitioner to withdraw the writ petition. The Court reasoned that such withdrawal would not prejudice the petitioner's right to approach the appropriate forum. This implies that the Court acknowledged the petitioner's intention to pursue the matter through other legal avenues. The Court's decision was based on the petitioner's request and the principle that a party should not be prevented from seeking redressal through proper channels. No specific provisions of the Assam Goods and Services Tax Act, 2017, were discussed in detail, beyond a general reference to the Act. The Court did not delve into the merits of the underlying dispute or the validity of the DRC-07 attachment/order.
Key Issues
The primary issue before the Court was whether the petitioner should be permitted to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the writ petition with the liberty to challenge the proceedings that led to the issuance of the impugned attachment order. The Court had to decide whether to grant this withdrawal and whether to impose any conditions on it. The State did not appear to have raised any arguments against the withdrawal, as the judgment only records the petitioner's submission and the Court's decision.
Sections Cited
Assam Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
For the Petitioner(s) : Mr. P. Sundi, Advocate
For the Respondent(s) : Mr. B. Gogoi, Addl. A.G.
Page No.# 2/2
BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 13.10.2026
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.
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.