BEFORE
HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR
Date of Hearing : 01.05.2025
Date of Judgment : 04.06.2025
JUDGMENT & ORDER (CAV)
Heard Dr. A. Saraf, learned Senior Counsel along with Mr. P. K. Bora, learned
counsel appearing for the petitioner. Also heard Mr. B. Gogoi, learned Addl.
Advocate General appearing for the respondents.
2. The challenge made in the present writ petition, is to the assessment orders
dated 12.05.2023, passed under Section 40 of the Assam Value Added Tax Act, 2003
and the consequential notices of demand dated 20.05.2023, issued in pursuance
thereof, by the respondent no. 3 for the assessment years 2015-16, 2016-17, 2017-18.
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