Gauhati High Court
WP(C)/5116/2026 of MS MONESWAR BARO AND ANR Vs THE STATE OF ASSAM AND 5 ORS on 22 September 2026
GAHC010197882026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5116/2026 MS MONESWAR BARO AND ANR OFFICE AT TANGLA JALUKBARI, WARD NO 2, UDALGURI, ASSAM REPRESENTED BY ITS PROPRIETOR, MONESWAR BARO 2: MONESWAR BARO S/O BINAN BORO
GAHC010197882026
undefined
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/5116/2026
MS MONESWAR BARO AND ANR
OFFICE AT TANGLA JALUKBARI, WARD NO 2, UDALGURI, ASSAM
REPRESENTED BY ITS PROPRIETOR, MONESWAR BARO
2: MONESWAR BARO
S/O BINAN BORO
R/O VILL JALUKBARI
TANGLA
WARD NO 2
DIST UDALGURI
PIN 784521
ASSAM
VERSUS
THE STATE OF ASSAM AND 5 ORS
THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT OF
ASSAM, MINISTRY OF FINANCE AND TAXATION, KAR BHAWAN, GANESHGURI, GHY, ASSAM
2:THE PRINCIPAL COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
G S ROAD
DISPUR
GHY 06
3:THE JOINT COMMISSIONER OF STATE TAX
(APPEALS)
GUWAHATI
KAR BHAWAN
DISPUR
GHY 06
ASSAM
4:THE ASSISTANT COMMISSIONER OF STATE TAX
TANGLA 1
TANGLA
GUWAHATI ZONE A
ASSAM
5:THE UNION OF INDIA
MINISTRY OF FINANCE
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT OF INDIA
NEW DELHI
6:THE PRINCIPAL COMMISSIONER
CGST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GHY
ASSAM
Advocate for the Petitioner : MS. N GOGOI, L DAS
Advocate for the Respondent : DY.S.G.I., SC, STATE TAX,SC, GST
BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
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ORDER
Date : 23.09.2026
Heard Ms. N. Gogoi, learned counsel for the petitioners; Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 1 – 4; and Ms. A. Pradhan, learned counsel on behalf of Mr. S. Chetia, learned Central Government Counsel [CGC] for the respondent no. 5.
2. The petitioner has instituted this writ petition to assail an Order-in-Appeal dated 01.07.2026 passed by the Appellate Authority, that is, the respondent no. 3. The appeal was preferred against an Order-in-Original dated 25.04.2024 passed by the Adjudicating Authority under Section 73 of the Assam Goods and Services Tax [AGST] Act, 2017, whereby, a demand for an amount of Rs. 14,44,816/- came to be confirmed. The Order-in-Appeal was passed by the Appellant Authority in exercise of the power under Section 107 of the AGST Act.
3. As per sub-section [1] of Section 112 of the AGST Act, 2017, any person aggrieved by an order passed against him under Section 107 may appeal to the Appellate Tribunal against such order within 3 [three] months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. As per sub-section [6] of Section 112, the Appellate Tribunal may admit an appeal within 3 [three] months after the expiry of the period referred to in sub-section [1], if it is satisfied that there was sufficient cause for not presenting it within that period.
4. The law is well settled that when a statutory remedy of appeal is available, a writ petition under Article 226 is not to be entertained ordinarily, unless an exceptional case is made out.
5. Therefore, the petitioner herein should avail the remedy of appeal under Section 112 of the AGST Act as the period of limitation for filing the appeal under Section 112 is still available to the petitioner as on date. Consequently, the writ petition is not entertained, reserving the liberty to the petitioner to avail the remedy of appeal under Section 112 of the AGST Act, if so advised.
JUDGE Comparing Assistant