M/S MANABARRIE TEA COMPANY LIMITED vs THE STATE OF ASSAM AND 2 ORS Advocate - SC, GST — WP(C)/2983/2026

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

Next hearing 24-Jun-2026

CNR: GAHC010111822026

e-Filing Number

03-06-2026

Filing Number

WP(C)/6407/2026

Filing Date

03-Jun-2026

Registration No

WP(C)/2983/2026

Registration Date

05-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 09-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.M/S MANABARRIE TEA COMPANY LIMITED

    Adv. MR S K AGARWAL,M AGARWAL,M AGARWAL, ,M AGARWAL

Respondent(s)

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

  2. 2.THE COMMISSIONER OF STATE TAX,

  3. 3.THE DEPUTY COMMISSIONER OF STATE TAX

Case History

  1. 24-Jun-2026

    Next hearingPending

  2. 24-Jun-2026

    Motion

    Honourable Mr. Justice Kardak Ete

  3. 08-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

    Case Summary: WP(C)/2983/2026 Outcome: Case adjourned to 24.06.2026. Interim relief granted staying coercive action. Manabarrie Tea Company challenged a ₹44,50,619 GST demand for FY 2018-19, alleging the tax authority failed to issue mandatory statutory notice under Section 73(1) of AGST Act before issuing the demand order. The Gauhati High Court admitted the petition, directed the Additional Advocate General to obtain instructions, and restrained the authorities from taking coercive steps pending next hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

  4. 03-Jun-2026

    Case filed

    Registration No. WP(C)/2983/2026

casestatus.in Summary

Case Summary: WP(C)/2983/2026 Outcome: Case adjourned to 24.06.2026. Interim relief granted staying coercive action. Manabarrie Tea Company challenged a ₹44,50,619 GST demand for FY 2018-19, alleging the tax authority failed to issue mandatory statutory notice under Section 73(1) of AGST Act before issuing the demand order. The Gauhati High Court admitted the petition, directed the Additional Advocate General to obtain instructions, and restrained the authorities from taking coercive steps pending next hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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