Gauhati High Court
M/S Aditi Industries vs The Union Of India And 2 Ors on 12 August, 2022
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GAHC010130972022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4470/2022
M/S ADITI INDUSTRIES
A PARTNERSHIP FIRM CONSTITUTED UNDER THE PROVISIONA OF THE
PARTNERSHIP ACT, 1932, HAGING ITS PRINCIPAL PLACE OF BUSINESS AT
NH-37, HATIGAON, KALIABOR, DIST. NAGAON, PIN-782137, ASSAM, REP.
BY ITS PARTNER SRI PAWAN KUMAR SINGHAL, S/O. OM PRAKASH
SINGHAL, R/O. PANCHAWATI APARTMENT, H. NO. 2A, F.A. ROAD,
KUMARPARA, GUWAHATI, 781001, DIST. KAMRUP (M), ASSAM.
VERSUS
THE 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 (5TH FLOOR)
KEDAR RAOD
MACHKHOWA
GUWAHATI-781001
PIN-781001
ASSAM.
3:ADDL. COMMISSIONER
CGST GOODS AND SERVICE TAX AND CENTRAL EXCISE
GUWAHATI
GST BHAWAN (5TH FLOOR)
KEDAR ROAD
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MACHKHOWA
PIN-781001
ASSAM
Advocate for the Petitioner : MR. D SAHU
Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE SUMAN SHYAM
ORDER
12.08.2022
Heard Mr. D. Sahu, learned counsel for the petitioner. Also heard Mr. S. C.
Keyal, learned Standing Counsel, GST authorities appearing for the respondents.
This writ petition has been filed inter-alia assailing the order dated
25.03.2022 passed by the Additional Commissioner, GST i.e. the respondent No.3
confirming the demand of Central Excise Duty for a sum of Rs.1,05,55,748/-
raised on the petitioner.
Mr. Sahu submits that after the disposal of the SLP by the Hon'ble
Supreme Court by judgment and order dated 22.04.2022 the petitioner had
submitted an application on 06.06.2022 seeking special rate but the said
application has not been considered till today. On the other hand, an attempt
is being made to recover the amount from the petitioner by adopting coercive
means.
Responding to the above, Mr. Keyal, learned Standing Counsel, GST
submits that although the petitioner had submitted an application seeking
special rate on 06.06.2022, yet, the same was not considered since the
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application was filed after 30th of September of the relevant financial year. Mr.
Keyal, however, submits that if this Court directs that the application dated
06.06.2022 be considered, the authorities will certainly look into the matter and
pass appropriate orders therein. If that be so, I do not find any justifiable ground
to keep this writ petition pending before this Court.
As agreed to by learned counsel for both the sides, this writ petition is
being disposed of by providing that the respondent No.2 shall consider the
application dated 06.06.2022 (Annexure-P) submitted by the petitioner and
pass a reasoned order disposing of the same. Until such time the exercise, as
directed by this Court, is completed, the operation of the impugned order
dated 25.03.2022 shall remain suspended.
With the above observation, this writ petition stands disposed of.
JUDGE
Comparing Assistant
