Interlocutory application in a writ appeal concerning an excise matter. The court closed the application in view of the order passed the same day in WA 67/2025.
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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GAHC010242062024
2026:GAU-AS:7817-DB
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/837/2025
RAJDEEP RAJKHOWA S/O CHANDAN RAJKHOWA, RESIDENT OF OIL VALLEY GAS AGENCY, JYOTI NAGAR MAKUM JUNCTION, BONGALIGAON, DIST TINSUKIA, ASSAM 786170.
VERSUS
SWAGATAM BORHAJOWAL AND 3 ORS S/O SRI NUMAL CHANDRA BORHAJOWAL, RESIDENT OF GELLAPUKHURI ROAD, PO AND PS AND DIST TINSUKIA, ASSAM.
2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY DEPARTMENT OF EXCISE DISPUR GUWAHATI 06
3:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPURGUWAHATI 781006
4:THE DISTRICT COMMISSIONER
TINSUKIA ASSAM 78612
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Linked Case : WA/67/2025
RAJDEEP RAJKHOWA S/O- CHANDAN RAJKHOWA R/O- OIL VALLEY GAS AGENCY JYOTI NAGAR MAKUM JUNCTION BONGALIGAON DIST- TINSUKIA, ASSAM PIN- 786170
VERSUS
SWAGATAM BORHAJOWAL S/O- NUMAL CHANDRA BORHAJOWAL R/O- GELLAPUKHURI ROAD PO AND PS TINSUKIA DIST- TINSUKIA ASSAM
2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY DEPARTMENT OF EXCISE DISPUR GUWAHATI 06
3:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPURGUWAHATI 781006
4:THE DISTRICT COMMISSIONER
TINSUKIA ASSAM 786125
For the applicant/ appellant : Mr. S. Dutta, Sr. Advocate Mr. H. Buragohain, Advocate
For the respondents : Mr. I. Borthakur, S.C., Excise
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– B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR
HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY
05-06-2026
(Ashutosh Kumar, C.J.)
In view of the order passed today in WA 67/2025, this interlocutory application stands closed.
JUDGE CHIEF JUSTICE
Comparing Assistant
Rajdeep Rajkhowa
Swagatam Borhajowal
The State of Assam represented by the Commissioner and Secretary, Department of Excise
The Commissioner of Excise, Assam
The District Commissioner, Tinsukia
Ashutosh Kumar
Arun Dev Choudhury
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
