Gauhati High Court
Review.Pet./273/2025 of ASSTT COMMISSIONER OF TAXES TINSUKIA Vs M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES on 23 April 2026
GAHC010139632025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Review.Pet./273/2025 ASSTT COMMISSIONER OF TAXES TINSUKIA TINSUKIA, G.N.B. ROAD, TINSUKIA, ASSAM, PIN 786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES A
GAHC010139632025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Review.Pet./273/2025
ASSTT COMMISSIONER OF TAXES TINSUKIA
TINSUKIA, G.N.B. ROAD, TINSUKIA, ASSAM, PIN 786125
VERSUS
M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES
A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI, P.O. PANITOLA, TINSUKIA, ASSAM, PIN 786125
2:COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI
For the Petitioner(s) : Mr. B. Choudhury, Advocate For the Respondent(s) : Mr. G. Rahul, Standing Counsel
TINSUKIA
G.N.B. ROAD
TINSUKIA
ASSAM
VERSUS
M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES
A PROPRIETORSHIP FIRM HAVING ITS REGISTERED OFFICE AT TINSUKIA
ASSAM
REPRESENTED BY ITS PROPRIETOR
SRI RAJESH KUMAR JALAN
AGED ABOUT 53 YEARS
S/O LATE LAXMI NARAYAN JALAN
R/O HOUSE NO. 17
GAYATRI KUNJ
CHITRALEKHA PATH
NEAR GNRC HOSPITAL
SUPER MARKET
P.O. AND P.S.- DISPUR
KAMRUP (M)
PIN- 781006
ASSAM
Advocate for : MR. D M NATH appearing for M/S GAYATRI DISTILLERS AND
BOTTLING INDUSTRIES
TINSUKIA
G.N.B. ROAD
TINSUKIA
ASSAM
PIN-786125
VERSUS
M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR
A PROPRIETORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI
P.O.- PANITOLA
TINSUKIA
ASSAM
KAR BHAWAN
DISPUR
GUWAHATI-6
BOTTLING INDUSTRIES AND ANR
TINSUKIA
G.N.B. ROAD
TINSUKIA
ASSAM
PIN 786125
VERSUS
TINSUKIA
ASSAM
PIN 786128
2:COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
BOTTLING INDUSTRIES AND ANR
TINSUKIA
G.N.B. ROAD
Page No.# 4/6
TINSUKIA
ASSAM
PIN 786125
VERSUS
TINSUKIA
ASSAM
PIN 786125
2:COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
Advocate for : SC
TAXES appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES
AND ANR
TINSUKIA
G.N.B.ROAD
TINSUKIA
ASSAM
PIN 786125
VERSUS
TINSUKIA
ASSAM
PIN 786125
2:COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
BOTTLING INDUSTRIES
BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
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ORDER
Date : 24.04.2026
Heard Mr. B. Choudhury, learned counsel appearing on behalf of the Review petitioner. Mr. G. Rahul, learned counsel appears on behalf of the respondents.
2. The present batch of review applications have sought review of the judgment and order dated 21.01.2025 passed in WP(C)/4240/2022 and other analogous writ petitions.
3. This Court has perused the grounds on which the review has been sought for.
4. It is a trite principle of law that for the purpose of exercise of the review jurisdiction, either of the three conditions have to be satisfied i.e., (1) that there is an error apparent on the face of the record while passing the judgment and order; or (2) when materials comes to light which the review petitioner could not place at the time when the impugned judgment and order was passed in spite of due diligence and; or (3) for sufficient reasons.
5. The grounds on which the instant review application have been filed, in the opinion of this Court do not satisfy any of the three conditions for reviewing the judgment and order dated 21.01.2025 passed in WP(C)/4240/2022 along with connected matters.
6. Under such circumstances, the instant batch of review application stands rejected, without prejudice to the contentions so raised in the review applications in respect to other proceedings. JUDGE Comparing Assistant