Sanjeev Kumar Chawchharia v. the State of Assam and 3 Ors.
Case brief
What is this about?
Consent-based disposal of a writ petition concerning excise establishment charges before the Gauhati High Court, following the precedent of Dynasty Bonded Warehouse Pvt. Ltd. vs. State of Assam (W.P.(C) No. 6479/2023, order dated 22.12.2023). Keywords: establishment charge; Excise Department Assam; Dhubri; deposit and realisation of excise dues; computation of dues upon verification; disposal on parity with Dynasty Bonded Warehouse order. Useful for advocates seeking to cite the 22.12.2023 Dynasty Bonded Warehouse judgment as covering comparable proprietor-level excise establishment-charge disputes.
What did the court decide?
Writ petition disposed of with an observation that upon due verification of the petitioner's documents, any establishment charge found due shall be computed by the Excise Department and intimated to the petitioner for deposit; failing deposit, the authorities may realise it in accordance with law.