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GAHC010104802020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3074/2020
JALAN IRON AND STEEL COMPANY
A PARTNERSHIP FIRM HAVING THEIR PRINCIPAL PLACE OF BUSINESS AT
33, N.S. ROAD, CHABIPUL, BEELPAR, GUWAHATI-781008, REP. BY THEIR
DULY AUTHORIZED PARTNER SRI ABHISHED JALAN, AGED ABOUT 44
YEARS, S/O SRI RAMAWATAR JALAN
VERSUS
UNION OF INDIA AND 3 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE
DEPTT. OF REVENUE NORTH BLOCK, NEW DELHI
2:THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN
NEW DELHI
3:THE COMMISSIONER GST AND CENTRAL EXCISE
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001
ASSAM
4:THE ASSISTANT COMMISSIONER
GST AND CENTRAL EXCISE
GUWAHATI-I DIVISION GST BHAWAN
2ND FLOOR
KEDAR ROAD
GUWAHATI-781001
ASSA
Advocate for the Petitioner : MR. D SARAF
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Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE SUMAN SHYAM
ORDER
Date : 03-08-2022 Heard Mr. D. Saraf, learned counsel for the writ petitioner. Also heard Ms. G. Hazarika, learned standing counsel appearing on behalf of respondent Nos. 2, 3 and 4 and Mr. C.K.S. Baruah, learned CGC appearing for the respondent No. 1.
Assailing the demand-cum-Show Cause notice dated 02-06-2021 seeking to recover a sum of Rs. 11,36,380/- from the writ petitioner on the head of refund of Education Cess and Secondary & Higher Education Cess, the present writ petition has been filed.
By producing a copy of the judgment and order dated 12-03-2021 passed by the learned Single Judge in W.P.(C) No. 2918/2020 and the batch of connected writ petitions whereby similar notices issued to the similarly situated writ petitioners were set aside by this Court, Mr. Saraf submits that the order of the learned Single Judge has also been upheld by the Division Bench in W.A. No. 162/2021 and therefore, this matter is covered under the aforesaid decisions of this Court. Therefore, this writ petition be also disposed of accordingly.
Ms. Hazarika, learned counsel for the respondent Nos. 2 to 4 has also fairly submitted that this matter is covered under the previous judgments of this Court and therefore, she would have no objection, if the writ petition is also disposed of in terms of Page No.# 3/3 the above order dated 12-03-2021.
In view of the above and having perused the determination made in the judgments relied upon by the petitioner's counsel, the impugned notice dated 02-06-2020 is hereby set aside.
Writ petition stands disposed of accordingly.
JUDGE GS Comparing Assistant