Gauhati High Court

I.A.(Civil)/1354/2026 of ASSISTANT COMMISSIONER OF TAXES TINSUKIA Vs M/S. GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR. on 10 May 2026

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GAHC010053642026 2026:GAU-AS:6413 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1354/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B ROAD, TINSUKIA, ASSAM, PIN-786125 VERSUS M/S. GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND

GAHC010053642026

2026:GAU-AS:6413

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : I.A.(Civil)/1354/2026

ASSISTANT COMMISSIONER OF TAXES TINSUKIA

G.N.B ROAD, TINSUKIA, ASSAM, PIN-786125

VERSUS

M/S. GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR.

A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI, P/O. PANITOLA, TINSUKIA, ASSAM, PIN-786125

2:COMMISSIONER OF TAXES

KAR BHAWAN

DISPUR

GUWAHATI-

Advocate for the Petitioner : MR. B CHOUDHURY, Advocate for the Respondent : , Linked Case : Review.Pet./81/2026

ASSISTANT COMMISSIONER OF TAXES

TINSUKIA

GNB ROAD

TINSUKIA

ASSAM

PIN-786125.

VERSUS

M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR.

A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI

P.O- PANITOLA

TINSUKIA

ASSAM

PIN-786125.

2:COMMISSIONER OF TAXES

KAR BHAWAN

DISPUR

GUWAHATI-6

Advocate for the applicant(s): Mr. B Choudhury Advocate for the respondent(s):

B E F O R E

HON’BLE MR. JUSTICE DEVASHIS BARUAH

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ORDER

11.05.2026

Heard Mr. B Choudhury, the learned counsel appearing on behalf of the applicant.

2. This is an application for condoning the delay of 343 days in filing the connected review petition.

3. This Court has duly perused the grounds and reasons which have been mentioned in the application. Taking into consideration the grounds, this Court, accordingly, allows the instant application thereby condoning the delay of 343 days in filing the connected review petition.

4. Accordingly, the instant Interlocutory Application being IA(C) No.1354/2026 is allowed.

5. The Registry shall register the accompanying review application.

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