Page No.# 1/2 vs M/S B.R Metallics
2021 Latest Caselaw 2628 Gua

                                                                         Page No.# 1/2

GAHC010130302021




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

                                   Case No. : WA/271/2021

            THE UNION OF INDIA AND ANR.
            REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF
            REVENUE), NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110011

            2: ASST. COMMISSIONER
            OFFICE OF THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE
            GUWAHATI-I DIVISION GST BHAWAN KEDAR ROAD GUWAHATI-78100

                                 VERSUS

            M/S B.R METALLICS
            A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE
            PARTNERSHIP CT, 1932 AND HAVING ITS FACTORY AND OFFICE AT
            INTEGRATED INDUSTRIAL DEVELOPMENT CENTER, VILL-BORSHIL, P.O.-
            MORANJANA, RANGIA, ASSAM-781354 AND IS REPRESENTED BY SRI
            BINOD KUMAR GOENKA, THE AUTHORIZED PARTNER OF THE FIRM

Advocate for the Petitioner   : MR. S C KEYAL

Advocate for the Respondent :

                               -BEFORE-
             HON'BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA
                   HON'BLE MR. JUSTICE KAKHETO SEMA

                                          ORDER

Date : 29-10-2021

Heard Mr. S.C. Keyal, learned counsel for the appellants. This is a writ appeal filed by the revenue against the common judgment and order of the learned Single Judge dated 12.03.2021 passed in Page No.# 2/2

WP(C) No. 4053/2020 and other similar cases, by which the learned Single Judge has held that education cess was rightly returned to the assessee and is not liable to be recovered now.

It has been brought to our notice that this matter stands covered by the decision of this Court dated 08.10.2021 rendered in a bunch of writ appeals, the leading case being Writ Appeal No. 162 of 2021.

In view of the above, this writ appeal is also disposed of on the same terms and conditions as stipulated in the judgment and order dated 08.10.2021 rendered in Writ Appeal No. 162 of 2021 and other similar cases.

                       JUDGE                              CHIEF JUSTICE




Comparing Assistant