MS KUMAR ENTERPRISE AND ANR vs THE UNION OF INDIA AND 2 ORS Advocate - DY.S.G.I., ,SC, CGST — WP(C)/2878/2026

Case under Constitution of India Section 226. Next hearing: : -.

Next hearing —

CNR: GAHC010097152026

e-Filing Number

15-05-2026

Filing Number

WP(C)/5538/2026

Filing Date

15-May-2026

Registration No

WP(C)/2878/2026

Registration Date

01-Jun-2026

Judge

Honourable Mr. Justice Kardak Ete

Coram

Honourable Mr. Justice Kardak Ete

Bench Type

Single Bench

Category

10120 - Other Tax matters. ( 120 )

Judicial Branch

Writ Section

Last updated 04-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.MS KUMAR ENTERPRISE AND ANR

    Adv. MS. M L GOPE,MS. N HAWELIA,MS. N HAWELIA, ,MS S SARKAR,MR S K SAHA,MS. N HAWELIA

  2. 2.SMT BABITA DEVI MAURYA

Respondent(s)

  1. 1.THE UNION OF INDIA AND 2 ORS Advocate - DY.S.G.I., ,SC, CGST

  2. 2.THE SUPERINTENDENT,

  3. 3.THE ADDL. COMMISSIONER (APPEALS)

Case History

  1. —

    Next hearingPending

  2. 03-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

    Case Summary: WP(C)/2878/2026 The Gauhati High Court issued notice in this writ petition challenging a GST demand of Rs. 21,02,190/- levied against MS Kumar Enterprise and Smt. Babita Devi Maurya by the CGST Superintendent, Dhubri Range, on grounds of lack of jurisdiction. The court granted interim relief, ordering that no coercive action shall be taken against the petitioner until the returnable date (four weeks). The court found prima facie that the Superintendent, Dhubri Range, appears incompetent under relevant circulars dated 09.02.2018 and 27.10.2025. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 15-May-2026

    Case filed

    Registration No. WP(C)/2878/2026

casestatus.in Summary

Case Summary: WP(C)/2878/2026 The Gauhati High Court issued notice in this writ petition challenging a GST demand of Rs. 21,02,190/- levied against MS Kumar Enterprise and Smt. Babita Devi Maurya by the CGST Superintendent, Dhubri Range, on grounds of lack of jurisdiction. The court granted interim relief, ordering that no coercive action shall be taken against the petitioner until the returnable date (four weeks). The court found prima facie that the Superintendent, Dhubri Range, appears incompetent under relevant circulars dated 09.02.2018 and 27.10.2025. This case analysis is maintained by casestatus.in based on publicly available court records.

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