GUWAHATI, India, July 28 -- Gauhati High Court issued the following order on June 27:

1. The petitioner, M/s Carbon Resources Pvt. Ltd. has preferred these six writ petitions - W.P.[C] no. 388/2023, W.P.[C] no. 412/2023, W.P.[C] no. 413/2023, W.P.[C] no. 414/2023, W.P.[C] no. 415/2023 and W.P.[C] no. 416/2023 - under Article 226 of the Constitution of India to assail six different Orders, all dated 07.11.2022, passed by the Commissioner of Taxes, Assam [the respondent no. 2].

2. For the purpose of understanding the issues raised in these six writ petitions, the writ petition, W.P.[C] no. 388/2023 is considered as the lead case and the facts stated therein are delineated hereinbelow, as the nature of assail in the other writ petitions, in...