Disposed¶26

Mamta Khandelia v. the Union of India and 6 Ors.

Gauhati HC1 Sept 2025WP(C)/2652/2024

Case brief

AI extract

What is this about?

Gauhati High Court; WP(C)/2652/2024; Mamta Khandelia; M/s Vayu Sales; Union of India; State of Assam; GST/State Tax; demand cum show cause notice dated 08.01.2024; order dated 22.04.2024 set aside; covered by order dated 07.08.2025 in W.P(C) No. 2628/2024; disposal by consent; remand to Assistant Commissioner of State Tax, Guwahati Zone-A; fresh decision affording opportunity of hearing; Rajesh Mazumdar, J.; decided 02-09-2025.

What did the court decide?

Demand cum show cause notice dated 08.01.2024 and the order dated 22.04.2024 impugned in the writ petition set aside; matter remanded to respondent No.5 for fresh decision in accordance with law after affording due opportunity of hearing to the petitioner. ¶26

Mamta Khandelia Vs the Union of India and 6 Ors. — Gauhati HC (2025) — LawSathi Research

Page No.# 1/3

GAHC010096952024

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : WP(C)/2652/2024

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MAMTA KHANDELIA

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DAUGHTER OF SRI HARI PRASAD AGARWALLA, AS SELF AND PARTNER OF M/S VAYU SALES, 114, MRD ROAD, KAMRUP METROPOLITAN, GUWAHATI-781020, ASSAM, PHONE- 9864208079

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VERSUS

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THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE, DEPTT OF REVENUE, NEW DELHI- 110001

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2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI-781006 ASSAM

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3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001

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4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GUWAHATI- 781006

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5:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI ZONE-A KAR BHAWAN GANESHGURI GUWAHATI- 781006 ASSAM

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6:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR-5 PUSHP VIHAR NEW DELHI- 110017 7:THE CHAIRPERSON GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI- 11000

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Advocate for the Petitioner : MR. D SARAF, MR. S S GUPTA

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Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST

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BEFORE HONOURABLE MR. JUSTICE RAJESH MAZUMDAR

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ORDER

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Date : 02-09-2025

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Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. V. Choudhury, learned Standing counsel, State Tax for the respondent No. 2 to 5.

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It is submitted at the bar that the issue in the present writ petition is

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covered by the order dated 07.08.2025 passed in W.P(C) No. 2628/2024. The parties consent to that the similar direction would also suffice the present litigation.

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In view of the consensus expressed, the demand cum show cause notice dated 08.01.2024 and the order dated 22.04.2024 impugned in this writ petition are set aside. The matter is remanded back to the respondent No.5 to take such steps as available in law and to decide the matter afresh affording due opportunity of hearing to the petitioner.

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Accordingly, the writ petition stands disposed of.

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JUDGE

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Comparing Assistant

Mamta Khandelia v. the Union of India and 6 Ors.

Case brief

What is this about?

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Mamta Khandelia v. the Union of India and 6 Ors.

Case brief

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