M/S Quality Coke Industries Pvt. ... vs Union Of India And 2 Ors
2021 Latest Caselaw 1926 Gua

                                                               Page No.# 1/2

GAHC010084722021




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/3761/2021

         M/S QUALITY COKE INDUSTRIES PVT. LTD.
         A PRIVATE LIMITED COMPANY, INCORPORATED UNDER THE COMPANIES
         ACT, 1956 HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 309, (2ND
         FLOOR), BAROOAH MARKET, T.R.P ROAD, FANCY BAZAR, GUWAHATI-
         781001, ASSAM, AND MANUFACTURING PREMISES AT N.H 37, LALUNG
         GAONG, SAWKUTCHI, GUWAHATI-781034, ASSAM, REPRESENTED BY ITS
         DIRECTOR SRI RAM PRAKASH GUPTA, AGED ABOUT 65 YEARS, R/O H.NO.
         18, OPPOSITE HOTEL SHANKAR, AMRIT NAGAR PATH, NATUN BAZAR,
         BASISTHA CHARIALI, GUWAHATI-29 (ASSAM), PIN-781029



         VERSUS

         UNION OF INDIA AND 2 ORS
         THROUGH THE FINANCE SECRETARY, MINISTRY OF FINANCE TO THE
         GOVT. OF INDIA, NORTH BLOCK, PARLIAMENT HOUSE, NEW DELHI-
         110001

         2:PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
         AND CENTRAL EXCISE
          GUWAHATI
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI
          PIN-781001
         ASSAM

         3:ASSISTANT COMMISSIONER
          CGST GUWAHATI-I DIVISION
          CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
          GUWAHATI
          GST BHAWAN
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               KEDAR ROAD
               GUWAHATI
               PIN-78100

Advocate for the Petitioner    : MR. D SAHU

Advocate for the Respondent : ASSTT.S.G.I.

                                    BEFORE
               HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

                                              ORDER

20.08.2021

Heard Mr. D Sahu, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned counsel for the respondents.

2. Issue notice, returnable by six weeks.

3. Extra copies of the writ petition be furnished to the learned counsel for the respondents within three days.

4. In this writ petition, the petitioner claims for fixation of a special rate as regards the value addition by application dated 13.04.2021 in a situation where some of the connected appeals were decided by the Hon'ble Supreme Court in its judgment dated 22.04.2020.

5. In another writ petition in Jyothi Labs vs. Union of India & others where such application for fixation of a special rate was made within a period of one month from the date of the judgment of the Supreme Court, a proposition was laid down that such applications are required to be entertained on its own merit.

6. Mr. S C Keyal, learned counsel for the GST department points out that there is a difference in the factual matrix of this case to the extent that the application for fixation of special rate was not made within one month but in fact made almost after a year.

7. List after six weeks.

JUDGE

Comparing Assistant