M/S Shivam Pipe Industries v. the State of Assam and 3 Ors.
Case brief
What is this about?
Shivam Pipe Industries v. State of Assam & 3 Ors; WP(C)/2541/2021; GAHC010067362021; 2025:GAU-AS:14849; Gauhati High Court; Justice Rajesh Mazumdar; order dated 03.11.2025; writ petition disposed in terms of judgment dated 29.04.2025 in WP(C) No. 2068/2021 and connected matters (Paragraphs 99–101 adopted); Article 14 reasonable classification; 2019 scheme amended by impugned Notification dated 30.12.2019 (2020 Scheme); direction to consider claims on parity with similarly situated units (Varun Beverages) within 60 days; speaking order; costs made easy; petitioner's counsel P Sarma (with O P Bhati, S K Gupta, M K Gogoi, T C Das); respondent counsel B Choudhury, Standing Counsel, Finance and Taxation.
What did the court decide?
In terms of the order dated 29.04.2025 in WP(C) No. 2068/2021 (made applicable hereto): the respondent authorities are to consider the petitioner's claims under the 2020 Scheme as it stood prior to the impugned Notification dated 30.12.2019, applying the same yardstick as applied to other similarly situated units (reference to orders passed in the case of Varun Beverages); if the petitioner is found similarly situated to units granted extension of the tax exemption period, similar benefits must be granted; consideration to be completed within 60 days from receipt of certified copy of the order, followed by a speaking order served on the petitioner; costs made easy per the adopted terms.