Gauhati High Court
WP(C)/4633/2026 of M/S D H ENTERPRISE Vs THE STATE OF ASSAM AND 2 ORS. on 12 October 2026
GAHC010181022026 2026:GAU-AS:15532 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4633/2026 M/S D H ENTERPRISE A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT NEPALIPATTY, TEZPUR, SONITPUR, ASSAM-784001, REPRESENTED BY ITS
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GAHC010181022026
2026:GAU-AS:15532
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4633/2026
M/S D H ENTERPRISE
A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT
NEPALIPATTY, TEZPUR, SONITPUR, ASSAM-784001, REPRESENTED BY ITS
PARTNER/AUTHORIZED REPRESENTATIVE MR. DILWOR HUSSAIN, RESIDENT OF NEPALIPATTY, TEZPUR, DISTRICT SONITPUR, ASSAM.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REPRESENTED BY THE COMMISSIONER SECRETARY TO THE
GOVERNMENT OF ASSAM, FINANCE TAXATION DEPARTMENT, DISPUR, GUWAHATI-781006.
2:THE COMMISSIONER OF STATE TAX
ASSAM
KAR BHAWAN
GANESHGURI
GUWAHATI-781006.
3:THE ASSISTANT COMMISSIONER OF STATE TAX
NALBARI UNIT
ASSAM
BEING THE AUTHORITY WHOSE NAME APPEARS IN THE IMPUGNED
DRC-07 ATTACHMENT/ORDER
For the Petitioner(s) : Mr. P. Sundi, Advocate For the Respondent(s) : Mr. B. Gogoi, Addl. A.G.
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BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
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ORDER
Date : 13.10.2026
The learned counsel for the petitioner submitted that the petitioner may be permitted to withdraw the present writ petition with liberty to challenge the proceedings that led to the issuance of the attachment order impugned in the present proceedings.
2. This Court, having taken note of the materials on record as well as the provisions of the Assam Goods and Services Tax Act, 2017 permits the petitioner to withdraw the writ petition and further observes that such withdrawal shall not prejudice the petitioner’s right to approach the appropriate forum.
JUDGE Comparing Assistant