Gauhati High Court
M/S Gemson Melt Pvt. Ltd vs The Union Of India And 2 Ors on 5 February, 2021
Page No.# 1/6
GAHC010066982020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2160/2020
M/S GEMSON MELT PVT. LTD.
A PVT. LTD. COMPANY INCORPORATED UNDER THE INDIAN COMPANIES
ACT AND HAVING THEIR REGD. OFFICE AT NH-37, BORSAJAI, BELTOLA,
GHY-28 AND REP. THROUGH THEIR DULY AUTHORIZED DIRECTOR- MR.
SAURABH BURAKIA, AGED ABOUT 41 YEARS, S/O- MR. SUBHASH
CHANDER AGARWAL
VERSUS
THE UNION OF INDIA AND 2 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE,
DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110001
2:THE COMMISSIONER
GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER-
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GUWAHATI
3:THE ASSTT. COMMISSIONER OF GST AND SERVICE TAX
(EARLIER- ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE
TAX)
GHY DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-0
Advocate for the Petitioner : MR. D SARAF
Advocate for the Respondent : ASSTT.S.G.I.
Page No.# 2/6
Linked Case : WP(C)/2162/2020
M/S GEMSON MELT PVT. LTD. (LESSEE OF BHAGWATI STEEL CAST LTD.)
A PVT. LTD. COMPANY INCORPORATED UNDER THE INDIAN COMPANIES
ACT AND HAVING THEIR REGD. OFFICE AT NH-37
BORSAJAI
BELTOLA
GHY-28 AND REP. THROUGH THEIR DULY AUTHORIZED DIRECTOR- MR.
SAURABH BURAKIA
AGED ABOUT 41 YEARS
S/O- MR. SUBHASH CHANDER AGARWAL
VERSUS
THE UNION OF INDIA AND 2 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:THE COMMISSIONER
GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER-
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GUWAHATI
3:THE ASSTT. COMMISSIONER OF GST AND SERVICE TAX
(EARLIER- ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE
TAX)
GHY DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-01
------------
Advocate for : MR. D SARAF
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/2810/2020
M/S. GEMSON MELT PVT. LTD.
(LESSEE OF BHAGWATI STEEL CAST LTD.)
A PVT. LTD. COMPANY INCORPORATED UNDER THE INDIAN COMPANIES
Page No.# 3/6
ACT AND HAVING THEIR REGD. OFFICE AT NH-37
BORSAJAI
BELTOLA
GHY-28 AND REP. THROUGH THEIR DULY AUTHORIZED DIRECTOR MR.
SAURABH BURAKIA
AGED ABOUT 41 YEARS
S/O- SUBHASH CHANDER AGARWAL
VERSUS
THE UNION OF INDIA AND 2 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:THE COMMISSIONER
GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GHY
3:THE ASSTT. COMMISSIONER OF GST AND SERVICE TAX
(EARLIER ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE
TAX)
GHY DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GHY-01
------------
Advocate for : MR. D SARAF
Advocate for : SC
GST appearing for THE UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/2161/2020
M/S GEMSON MELT PVT. LTD.
A PVT. LTD. COMPANY INCORPORATED UNDER THE INDIAN COMPANIES
ACT AND HAVING THEIR REGD. OFFICE AT NH-37
BORSAJAI
BELTOLA
GHY-28 AND REP. THROUGH THEIR DULY AUTHORIZED DIRECTOR- MR.
SAURABH BURAKIA
AGED ABOUT 41 YEARS
S/O- MR. SUBHASH CHANDER AGARWAL
Page No.# 4/6
VERSUS
THE UNION OF INDIA AND 2 ORS.
REP. BY THE SECY. TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
DEPTT. OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:THE COMMISSIONER
GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER-
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GUWAHATI
3:THE ASSTT. COMMISSIONER OF GST AND SERVICE TAX
(EARLIER- ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE
TAX)
GHY DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI-01
------------
Advocate for : MR. D SARAF
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/2101/2020
M/S GEMSON MELT PVT. LTD.
A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE INDIAN
COMPANIES ACT AND HAVING ITS REGISTERED OFFICE AT NH-37
BORSAJAI
BELTOLA
GUWAHATI- 781028 AND REPRESENTED THROUGH THEIR DULY
AUTHORIZED DIRECTOR- MR. SAURABH BURAKIA
AGED ABOUT 41 YEARS
SON OF MR. SUBHASH CHANDER AGARWAL.
VERSUS
THE UNION OF INDIA AND 2 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Page No.# 5/6
NORTH BLOCK
NEW DELHI- 110001.
2:THE COMMISSIONER
GOODS AND SERVICE TAX AND CENTRAL EXCISE (EARLIER
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GUWAHATI.
3:THE ASSISTANT COMMISSIONER OF GST AND SERVICE TAX
(EARLIER ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE
TAX)
GUWAHATI DIVISION-II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001.
------------
Advocate for : MR. D SARAF
Advocate for : SC
GST appearing for THE UNION OF INDIA AND 2 ORS.
Linked Case : WP(C)/2189/2020
M/S GEMSON MELT PVT LTD (LESSEE OF BHAGWATI STEEL CAST LTD)
A PVT LTD COMPANY INCORPORATED UNDER THE INDIAN COMPANIES
ACT AND HAVING ITS REGD OFFICE AT NH 37
BORSAJAI
BELTOLA
GUWAHATI- 781028 AND REP THROUGH THEIR DULY AUTHORISED
DIRECTOR MR. SAURABH BURAKIA
S/O- SUBHASH CHANDER AGARWAL
VERSUS
THE UNION OF INDIA AND 2 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA
MIN OF FINANCE
DEPTT OF REVENUE
NORTH BLOCK
NEW DELHI- 110001
2:THE COMMISSIONER
GST AND CENTRAL EXCISE (EARLIER COMMISSIONER OF CENTRAL
EXCISE AND SERVICE TAX)
GUWAHATI
3:THE ASSTT COMMISSIONER OF GST AND SERVICE TAX
Page No.# 6/6
(EARLIER ASSTT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
GUWAHATI DIVISION II
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
------------
Advocate for : MR. D SARAF
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 2 ORS
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
Date : 05.02.2021
Heard Mr. D. Saraf and Mr. P. Agarwal, learned counsels appearing for the petitioner.
Also heard Mr. S. C. Keyal, learned A.S.G.I assisted by Ms. D. Beria, learned Advocate
appearing for the respondent.
The learned counsel for the petitioner has submitted written argument. Liberty is
granted to the respondents to furnish Written Arguments within 4 (four) working days if they
so desire.
Counsels have been heard.
Judgment reserved.
JUDGE
Comparing Assistant
