Jalan Iron And Steel Company vs Union Of India And 3 Ors
2022 Latest Caselaw 2701 Gua

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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