Bijit Hazarika vs The State Of Assam And 3 Ors

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GAHC010111822026

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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4236/2026
BIJIT HAZARIKA
S/O LATE SOMESWAR HAZARIKA
R/O HOUSE NO. 403
R.P. ROAD
JAYANAGAR CHARIALI
GUWAHATI
KAMRUP M
ASSAM
PIN -781022.
VERSUS
THE STATE OF ASSAM AND 3 ORS
REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF
ASSAM
FINANCE DEPTT. JANATA BHAWAN
DISPUR
GUWAHATI- 6
ASSAM.
2:THE COMMISSIONER OF STATE TAX
ASSAM
KAR BHAWAN
G.S. ROAD
DISPUR
GUWAHATI- 781006.
3:THE JOINT COMMISSIONER OF STATE TAX (APPEALS)
GUWAHATI DIVISION
KAMRUP M
ASSAM- 781005.

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4:THE ASSISTANT COMMISSIONER OF STATE TAX
ASSAM
KAR BHAWAN
G.S. ROAD
DISPUR
GUWAHATI -781006.
5:THE UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
KARTAVYA BHAWAN-I
CENTRAL SECRETARIAT
NEW DELHI
PIN-110001.
------------

BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
For the Petitioner(s) : Mr. D. Gogoi, Advocate

For the Respondent(s) : Mr. B. Gogoi, Addl. A.G.
: Mr. K. Gogoi, CGC

· Date on which Judgment was reserved : NA
Date of Pronouncement of Judgment : 06.11.2026
·
· Whether the pronouncement is of
the Operative Part of the Judgment : NA

· Whether the full Judgment has been
Pronounced : Yes
JUDGMENT AND ORDER (ORAL)
Heard Mr. D. Gogoi, the learned counsel for the petitioner. Mr. B.
Gogoi, the learned Additional Advocate General appears on behalf
of the Finance and Taxation Department and Mr. K. Gogoi, the

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learned CGC appears on behalf of the respondent No. 5.
2. The present writ petition has been filed by the petitioner
assailing the order dated 01.11.2025 passed by the Appellate
Authority thereby rejecting the petitioner’s Appeal on the ground of
limitation.
3. The petitioner herein is engaged in the business of execution
of civil contracts and supply of materials on a contractual basis.
The petitioner carries on his business through his proprietorship
firm under the name and style of “Bijit Hazarika”. The petitioner is
registered under the Assam Goods and Services Tax Act, 2017 (for
short, “the Act of 2017”) and has been issued a registration
number being 18ADIPH6111L3ZG.
4. On 09.06.2025, a show-cause notice was issued by the
Assistant Commissioner of State Tax, Guwahati-D under Section 73
of the Act of 2017. Subsequent thereto, an order-in-original was
passed on 01.11.2025 for the Financial Year 2023–24, whereby the
petitioner was held liable to pay an amount of Rs.55,78,250.80p.
5. It is the further case of the petitioner that on account of his
daughter suffering from RP-29 (Retinitis Pigmentosa), a rare
inherited degenerative eye disorder affecting the retina and

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undergoing treatment at L.V. Prasad Eye Institute, Hyderabad, the
petitioner was preoccupied with the medical treatment of his
daughter. Under such circumstances, the petitioner could not file
the Appeal within the prescribed period of 3 (three) months from
the date on which the decision or order was communicated to
him.
6. The petitioner filed the Appeal, which was acknowledged on
08.05.2026 and had also submitted the pre-deposit of Rs.
2,34,666/-. The said Appeal was dismissed vide order dated
08.05.2026 on the ground that the Appeal was delayed by
approximately 40 days and the learned Appellate Authority did not
have the power to condone the delay. Being aggrieved, the present
writ petition was filed before this Court on 09.07.2026.
7. The learned Coordinate Bench of this Court vide an order
dated 25.08.2026 issued notice.
8. This Court has heard the learned counsels appearing on behalf
of the parties.
9. The learned counsel appearing on behalf of the petitioner
categorically submitted that the materials on record clearly show
that at the relevant point of time after the order-in-original was

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passed on 01.11.2025, the petitioner was occupied in taking
effective steps for the medical treatment of his daughter, who was
suffering from a rare inherited degenerative eye disorder affecting
the retina. This constituted sufficient cause for not presenting the
Appeal within the period of limitation. The delay of approximately
40 days in preferring the Appeal was neither willful nor deliberate,
but was compelled by circumstances beyond his control.
10. This Court, having given an anxious consideration to the
matter and after perusing the materials on record, is of the opinion
that the petitioner has been able to make out a sufficient cause for
condoning the delay in preferring the Appeal. There was neither
any negligence nor any willful default on the part of the petitioner
in not preferring the Appeal within the statutory period of
limitation.
11. It is also the opinion of this Court that if the Appeal filed by
the petitioner is permitted to be heard on merits, no substantial
prejudice or inconvenience would be caused to the respondents.
12. Considering the above, it is the opinion of this Court that it
would be in the interest of justice to interfere with the impugned
order dated 08.05.2026 passed by the Appellate Authority, i.e., the

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Joint Commissioner of State Tax (Appeals), Guwahati and direct the
Appellate Authority to hear and decide the Appeal on merits.
13. Accordingly, the instant writ petition stands disposed of with
the following observations and directions:
(i) The impugned order dated 08.05.2026 passed by the
Joint Commissioner of State Tax (Appeals), Guwahati rejecting
the Appeal on the ground of limitation is hereby set aside and
quashed.
(ii) The Joint Commissioner of State Tax (Appeals), Guwahati
is directed to decide the Appeal bearing Reference No.
ZD1805260065981 on its merits.
(iii) Taking into account that the petitioner as well as the
respondents are duly represented, the parties are directed to
appear before the learned Appellate Authority, i.e., the Joint
Commissioner of State Tax (Appeals), Guwahati on
27.11.2026.
(iv) The learned Appellate Authority shall thereupon fix a
date for hearing of the Appeal on merits and dispose of the
same in accordance with law.

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(v) There shall be no order as to costs.

JUDGE
Digitally signed by Satyam Sharma
Date: 2026.11.06 07:44:34 +05'30'
Comparing Assistant