M/S Surya Business Private Limited v. The State of Assam and 3 Ors

ORDER Date : 21-02-2024 Heard Mr. P. Das, learned counsel for the petitioner and Mr. H. Baruah, learned counsel representing Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for all the respondents. The learned counsel for the parties have conjointly submitted that the impugned Show Cause Notice dated 21.12.2023 has since been withdrawn by an Order dated 20.02.2024 and as such, the writ petition challenging the said Show Cause Notice dated 21.12.2023 has become infructuous. In view of the above submission made by the learned counsel for the parties, the writ petition is dismissed as infructuous. The interim order passed earlier on 19.01.2024 stands accordingly recalled. A copy of the order dated 20.02.2024, placed by the learned counsel for the parties, is kept with the case record.

JUDGE Comparing Assistant

PageoNo.#o1/2 GAHC010010382024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/229/2024o M/SoSURYAoBUSINESSoPRIVATEoLIMITEDo AoPRIVATEoLIMITEDoCOMPANYoINCORPORATEDoUNDERoTHEoPROVISIONSo OFoTHEoCOMPANIESoACT,o1956oHAVINGoITSoPLACEoOFoBUSINESSoAToGARo ALI,oJORHAT,oASSAM,o785001oANDoINoTHEoPRESENToPROCEEDINGSo REPRESENTEDoBYoSRIoSUNILoRANJANoJAIN,oTHEoDEPUTYoGENERALo MANAGERoOFoTHEoPETITIONERoCOMPANY VERSUSo THEoSTATEoOFoASSAMoANDo3oORSo REPRESENTEDoBYoTHEoCOMMISSIONERoANDoSECRETARYoTOoTHEo GOVERNMENToOFoASSAM,oDEPARTMENToOFoFINANCEoANDoTAXATION,o ASSAMoSECRETARIAT,oDISPUR,oGUWAHATI-o781006 2:THEoASSISTANToCOMMISSIONERoOFoSTATEoTAX oJORHATo1oCIRCLE oJORHAToZONE oASSAM oJECoROAD oJORHAT oASSAM-o785001 3:THEoCOMMISSIONERoOFoSTATEoTAXES oASSAM oKARoBHAWAN oGANESHGURI oGUWAHATI-o781006 4:THEoASSISTANToCOMMISSIONERoOFoSTATEoTAX oAPEXoGSToAUDIToCELL oASSAM oKARoBHAWAN oDISPUR oGUWAHATI-o78100o Page No.# 2/2 Advocate for the Petitioner : MR ANKIT KANODIA Advocate for the Respondent : SC, FINANCE AND TAXATION BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY