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Gauhati HC Denied Stay as VAT Liability for IMFL On-Shops Found Statutory Since 2015
Case Law Details
- Case Name
- Smt Sanchita Saxena And 16 Ors Vs State of Assam And 6 Ors (Guahati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Smt Sanchita Saxena And 16 Ors Vs State of Assam And 6 Ors (Guahati High Court)
The Gauhati High Court considered an interlocutory application seeking a stay on the operation of a circular dated 14 November 2025 issued by the Finance (Taxation) Department, Government of Assam. The applicants were Indian Made Foreign Liquor (IMFL) On-Shop owners who challenged the requirement imposed by the circular directing payment of Value Added Tax (VAT), with a further stipulation that failure to pay would result in non-renewal of their shop licences.
The applicants argued that the VAT demand imposed throu...
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