Dismissed¶¶27

Patanjali Foods Limited v. the State of Assam and 5 Ors.

Gauhati HC16 Jul 2026WP(C)/3679/2026

Case brief

AI extract

What is this about?

Gauhati High Court; WP(C)/3679/2026; Manish Choudhury, J.; order dated 17-07-2026; Patanjali Foods Limited (formerly Ruchi Soya Industries Limited); State of Assam; Commissioner of Taxes; Joint Commissioner of Taxes Assam Revisional Authority; Requisitioning Officer Circle 99 Guwahati-C; Superintendent of Taxes (Recovery) and Bakijai Officer; Deputy Commissioner of Taxes Central VAT Audit Team; withdrawal of writ petition due to inadvertent errors; liberty to file afresh; dismissed on withdrawal; no objection by respondent counsel; Assam Value Added Tax Act 2003 registration (TIN 18680034206) recited in cause title; merits not reached.

What did the court decide?

Withdrawal of the writ petition with liberty to file afresh, as prayed for. ¶¶27

Patanjali Foods Limited Vs the State of Assam and 5 Ors. — Company and Corporate | Gauhati HC (2026)

Page No.# 1/3

GAHC010136732026

undefined

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

¶5

Case No. : WP(C)/3679/2026

¶6

PATANJALI FOODS LIMITED

¶7

(FORMERLY KNOWN AS M/S RUCHI SOYA INDUSTRIES LIMITED), A COMPANY DULY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT AND REGISTERED UNDER THE ASSAM VALUE ADDED TAX ACT, 2003 VIDE TIN NO. 18680034206, HAVING ITS PRINCIPAL PLACE OF BUSINESS IN ASSAM AT C/O K K WAREHOUSING PVT LTD., SARUSAJAI GUWAHATI, ASSAM, REPRESENTED IN THESE PROCEEDINGS BY ITS AUTHORISED REPRESENTATIVE MR MADHAVKUMAR VADODARIYA, MANAGER (TAX LITIGATION) OF THE PETITIONER COMPANY.

¶8

VERSUS

¶9

THE STATE OF ASSAM AND 5 ORS

¶10

REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE AND TXATION, ASSAM SECRETARIAT, DISPUR, GUWAHATI -781006.

¶11

2:THE COMMISSIONER OF TAXES KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GUWAHATI ASSAM- 781006.

¶12

3:THE JOINT COMMISSIONER OF TAXES ASSAM REVISIONAL AUTHORITY KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GUWAHATI ASSAM- 781006.

¶13

4:REQUISITIONING OFFICER

¶14

Page No.# 2/3

¶15

CIRCLE 99 GUWAHATI-C GUWAHATI KAMRUP (U) ASSAM-7810 06.

¶16

5:SUPERINTENDENT OF TAXES (RECOVERY) AND BAKIJAI OFFICER KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GUWAHATI ASSAM

¶17

6:THE DEPUTY COMMISSIONER OF TAXES CENTRAL VAT AUDIT TEAM ASSAM OFFICE OF THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI ASSAM-7810 06

¶18

Advocate for the Petitioner : MR. S MITRA, MR S.MITRA,MR A K BORO,A R ANSARI

¶19

Advocate for the Respondent : SC, FINANCE AND TAXATION,

¶20

BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

¶21

ORDER

¶22

Date : 17-07-2026

¶23

Mr. S. Mitra, learned counsel for the petitioner has submitted that certain inadvertent errors have crept in the writ petition and, therefore, the petitioner wants to withdraw the writ petition, with liberty to file afresh.

¶24

Mr. H. Baruah, learned counsel on behalf of Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department, who is present, has submitted that he has no objection to the prayer.

¶25

In view of the above submission made by Mr. Mitra, learned counsel for

¶26

Page No.# 3/3

¶27

the petitioner, the writ petition stands dismissed on withdrawal, with the liberty, as prayed for.

¶28

JUDGE

¶29

Comparing Assistant

Patanjali Foods Limited v. the State of Assam and 5 Ors.

Case brief

What is this about?

What did the court decide?

Patanjali Foods Limited v. the State of Assam and 5 Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Chittaranjan Mukherjee Vs the State of Assam and 4 Ors.

Rambha Dutta and 3 Ors. Vs the State of Assam and 2 Ors.

Debo Prasad Brahma Vs the Power Grid Corporation of India Ltd.

Anupam Das Vs the Union of India and 4 Ors.

Bidhan Ch. Paul Vs the Union of India and 4 Ors.

Smt. Mala Dey Vs the Union of India and Ors.