Gauhati High Court
AB/2006/2026 of MAJIDA KHATUN AND 2 ORS. Vs THE STATE OF ASSAM on 27 August 2026
GAHC010182172026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2006/2026 MAJIDA KHATUN AND 2 ORS. W/O ABDUS SAMAD R/O KABAITARY PART-IV, P.S. JOGIGHOPA DIST. BONGAIGAON, ASSAM 2: MANSUR ALOM S/O ABDUS SAMAD R/O KABAITARY PART-IV
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GAHC010182172026
undefined
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : AB/2006/2026
MAJIDA KHATUN AND 2 ORS.
W/O ABDUS SAMAD
R/O KABAITARY PART-IV, P.S. JOGIGHOPA
DIST. BONGAIGAON, ASSAM
2: MANSUR ALOM
S/O ABDUS SAMAD
R/O KABAITARY PART-IV
P.S. JOGIGHOPA
DIST. BONGAIGAON
ASSAM.
3: AISHA SIDDIKA
W/O MANSUR ALOM
R/O KABAITARY PART-IV
P.S. JOGIGHOPA
DIST. BONGAIGAON
ASSAM
VERSUS
THE STATE OF ASSAM
REPRESENTED BY THE LEARNED PUBLIC PROSECUTOR, ASSAM AND SC, SGST
Advocate for the Petitioner : MR. S M MOLLAH, Advocate for the Respondent : PP, ASSAM, SC, GST
BEFORE
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HONOURABLE MR. JUSTICE RAJESH MAZUMDAR
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ORDER
Date : 28.08.2026
Heard Mr. S.M. Mollah, learned counsel for the petitioners. Also heard Mr. B. Choudhury, learned Special Counsel for the GST. The instruction produced by the learned counsel for the GST does not reflect any immediate apprehension of arrest of the petitioners. It is submitted that, in the event of such requirement of arrest, the same has to be in accordance with the provisions of the GST Act, where the petitioners would be intimated about the reasons for such requirement of their arrest. In such view of the matter, this Court directs that the petitioners shall appear before the Investigating Authority, who had issued the notice under Section 35(3) of the BNSS, 2023 to the petitioners, on or before 15th September, 2026. On such appearance, the petitioners shall participate in and cooperate with the investigation process. The Apex Court, in the case of Union of India –vs- Sunil Biyani, reported in 2026 SCC Online SC 1544, has observed that till such time the order under Section 69 of the GST Act is communicated to the petitioners in the manner indicated in paragraph 21 of the aforesaid judgment, the question of arrest without such communication will not arise. The anticipatory bail application stands closed.
JUDGE Comparing Assistant