KIRANSHREE HOTELS PVT LTD vs THE STATE OF ASSAM AND 2 ORS. Advocate - SC, FINANCE AND TAXATION — WP(C)/2899/2026

Case under Constitution of India Section 226. Next hearing: 24th July 2026.

Next hearing 24-Jul-2026

CNR: GAHC010098502026

e-Filing Number

18-05-2026

Filing Number

WP(C)/5621/2026

Filing Date

18-May-2026

Registration No

WP(C)/2899/2026

Registration Date

02-Jun-2026

Judge

Honourable Mr. Justice Manish Choudhury

Coram

Honourable Mr. Justice Manish Choudhury

Bench Type

Single Bench

Category

10120 - Other Tax matters. ( 120 )

Judicial Branch

Writ Section

Last updated 18-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.KIRANSHREE HOTELS PVT LTD

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

Respondent(s)

  1. 1.THE STATE OF ASSAM AND 2 ORS. Advocate - SC, FINANCE AND TAXATION

  2. 2.PRINCIPAL COMMISSIONER OF STATE TAXES

  3. 3.THE ASSISTANT COMMISSIONER OF STATE TAXES

Case History

  1. 24-Jul-2026

    Next hearingPending

  2. 24-Jul-2026

    Motion

    Honourable Mr. Justice Manish Choudhury

  3. 17-Jun-2026

    Honourable Mr. Justice Manish ChoudhuryView PDF

    Case Summary: WP(C)/2899/2026 Kiranshree Hotels Pvt Ltd challenged a CGST Assessment Order dated 10.04.2026, alleging the officer lacked jurisdiction to assess on a "best judgment" basis. The Gauhati High Court adjourned the case to 24.07.2026 for substantive hearing. Pending adjudication, the court directed that no coercive action be taken against the petitioner, relying on a similar interim order granted in an identically situated case. This case analysis is maintained by casestatus.in based on publicly available court records.

  4. 05-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

  5. 18-May-2026

    Case filed

    Registration No. WP(C)/2899/2026

casestatus.in Summary

Case Summary: WP(C)/2899/2026 Kiranshree Hotels Pvt Ltd challenged a CGST Assessment Order dated 10.04.2026, alleging the officer lacked jurisdiction to assess on a "best judgment" basis. The Gauhati High Court adjourned the case to 24.07.2026 for substantive hearing. Pending adjudication, the court directed that no coercive action be taken against the petitioner, relying on a similar interim order granted in an identically situated case. This case analysis is maintained by casestatus.in based on publicly available court records.

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