ASSAM GAS COMPANY LIMITED vs THE STATE OF ASSAM AND ORS — WP(C)/1857/2026

Case under Constitution of India Section 226. Disposed: Contested--Disposed Of on 06th April 2026.

Case disposed

CNR: GAHC010058602026

e-Filing Number

18-03-2026

Filing Number

WP(C)/3309/2026

Filing Date

18-Mar-2026

Registration No

WP(C)/1857/2026

Registration Date

27-Mar-2026

Judge

Honourable Mr. Justice Anjan Moni Kalita

Coram

Honourable Mr. Justice Anjan Moni Kalita

Bench Type

Single Bench

Category

10120 - Other Tax matters. ( 120 )

Judicial Branch

Writ Section

Decision Date

06-Apr-2026

Nature of Disposal

Contested--Disposed Of

Last updated 01-May-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.ASSAM GAS COMPANY LIMITED

    Adv. MR P BARUAH,MR. N N DUTTA,MR. N N DUTTA, ,DR. ASHOK SARAF,MR. A. KAUSHIK,B SARMA,MR P K BORA,MR S J SAIKIA,MR. N N DUTTA

Respondent(s)

  1. 1.THE STATE OF ASSAM AND ORS

    Adv. ,SC, FINANCE AND TAXATION 1123

  2. 2.THE COMMISSIONER OF TAXES , ASSAM

  3. 3.THE ADDITIONAL COMMISSIONER OF TAXES, ASSAM

  4. 4.THE SUPERINTENDENT OF TAXES, NAHARKATIA

Case History

  1. Case disposedDisposed

  2. 06-Apr-2026

    Honourable Mr. Justice Anjan Moni KalitaView PDF

    The Gauhati High Court allowed Assam Gas Company Limited's writ petition and directed the Additional Commissioner of Taxes to admit its VAT revision petition for assessment year 2013-14 without requiring the mandatory 25% pre-deposit of disputed dues, citing the Supreme Court's BPCL ruling that exempts government undertakings from such pre-deposit requirements. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 06-Apr-2026

    Motion

    Honourable Mr. Justice Anjan Moni Kalita

  4. 01-Apr-2026

    Honourable Mr. Justice Anjan Moni KalitaView PDF

  5. 18-Mar-2026

    Case filed

    Registration No. WP(C)/1857/2026

casestatus.in Summary

The Gauhati High Court allowed Assam Gas Company Limited's writ petition and directed the Additional Commissioner of Taxes to admit its VAT revision petition for assessment year 2013-14 without requiring the mandatory 25% pre-deposit of disputed dues, citing the Supreme Court's BPCL ruling that exempts government undertakings from such pre-deposit requirements. This case analysis is maintained by casestatus.in based on publicly available court records.

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