This is an interlocutory order disposing of an interim application (I.A.(Civil)/219/2023) based on the outcome of a linked writ petition (WP(C)/115/2023) decided on the same day by the Gauhati High Court.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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GAHC010017212023
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/219/2023
PARTHA PRATIM TIWARI AND ANR
S/O- NRITYA LAL TIWARI, R/O- 1ST FLOOR, NEAR GOOD HEALTH HOSPITAL, G.S ROAD, GUWAHATI, DIST- KAMRUP(M), ASSAM
2: PARTHO COMMUNICATION NETWORK 1ST FLOOR NEAR GOOD HEALTH HOSPITAL G.S ROAD GUWAHATI DIST- KAMRUP(M) ASSAM REP. BY ITS SOLE PROPRIETOR PARTHA PRATIM TIWAR
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM, FINANCE AND TAXATION DEPARTMENT.
2:THE COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI- 781006 ASSAM.
3:THE ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI- 781006 ASSAM.
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4:THE SUPERINTENDENT STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI- 781006 ASSAM
Advocate for the Petitioner : MR. A K GUPTA
Advocate for the Respondent : SC, FINANCE
Linked Case : WP(C)/115/2023
PARTHA PRATIM TIWARI AND ANR S/O- NRITYA LAL TIWARI
R/O- 1ST FLOOR NEAR GOOD HEALTH HOSPITAL
G.S ROAD GUWAHATI DIST- KAMRUP(M) ASSAM
2: PARTHO COMMUNICATION NETWORK 1ST FLOOR
NEAR GOOD HEALTH HOSPITAL
G.S ROAD GUWAHATI DIST- KAMRUP(M) ASSAM
REP. BY ITS SOLE PROPRIETOR PARTHA PRATIM TIWARI VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM FINANCE AND TAXATION DEPARTMENT
2:THE COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI
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DISPUR GUWAHATI- 781006 ASSAM. 3:THE ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI- 781006 ASSAM. 4:THE SUPERINTENDENT STATE GOODS AND SERVICE TAX
GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI- 781006 ASSAM. -----------Advocate for : MR. A K GUPTA Advocate for : SC FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 3 ORS
BEFORE HONOURABLE MR. JUSTICE NANI TAGIA
ORDER
Date : 19.06.2023
In view of the order passed today (19.06.2023) in WP(C) 115/2023, this I.A. stands disposed of.
JUDGE
Comparing Assistant
PARTHA PRATIM TIWARI
PARTHO COMMUNICATION NETWORK
STATE OF ASSAM
COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI
ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI
SUPERINTENDENT STATE GOODS AND SERVICE TAX GUWAHATI
NANI TAGIA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
