Page No.# 1/5 vs Jayanta Dey And 9 Ors
2022 Latest Caselaw 5051 Gua

                                                                    Page No.# 1/5

GAHC010156522020




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

                           Case No. : WP(C)/5389/2020

         CENTRAL BOARD OF EXCISE AND CUSTOMS AND 4 ORS.
         GOVT. OF INDIA, REP. BY ITS SECY., MINISTRY OF FINANCE, NEW DELHI-
         110001

         2: THE CHIEF COMMISSIONER
          GOODS AND SERVICES TAX AND CUSTOMS
          GUWAHATI ZONE
          GST BHAWAN
          5TH FLOOR
          KEDAR ROAD
          GHY-1

         3: THE COMMISSIONER
          GOODS AND SERVICES TAX AND CUSTOMS
          GUWAHATI
          GST BHAWAN
          5TH FLOOR
          KEDAR ROAD
          GHY-1

         4: THE COMMISSIONER (AUDIT)
          GOODS AND SERVICES TAX AND CUSTOMS
          GUWAHATI ZONE
          GST BHAWAN
          5TH FLOOR
          KEDAR ROAD
          GHY-1

         5: UNION OF INDIA
          REP. BY ITS SECY. TO THE GOVT. OF INDIA
          REVENUE DEPTT.
          MINISTRY OF FINANCE
          NORTH BLOCK
          NEW DELHI- 11000
                                                            Page No.# 2/5


VERSUS

JAYANTA DEY AND 9 ORS.
S/O- LT. JYOTISH CHANDRA DEY, KADAMPANI BHAWAN, NEAR
B.G.COLONY, H.NO. 2, BYE LANE NO. 1, SATI JAYMATI NAGAR,
GOTANAGAR, GHY-33

2:PARTHA CHAKRABORTY
 S/O- LT. ARUN KUMAR CHAKRABORTY
ARUNALAYA
 I.C.D. COLONY
AMINGAON
 GHY-34

3:NILOMONI CHANDA
 S/O- LT. PHATICK CHANDRA CHANDA
 C-8
 BISHNU RABHA PATH
 UDALBAKRA
 GHY-34

4:SUJATA DAM
W/O- SRI ABHIJIT BANIK
 FLAT NO. 3-C
 GOKUL DHAM
 H.NO. 25
 KANAKLATA PATH
 OPP. B.T.COLLEGE
 LACHIT NAGAR
 GHY-5

5:SUDIP GHOSH
 S/O- LT. SUDHIR GHOSH
 SURYA RESIDENCY
 NEAR BANK OF INDIA
 UDALBAKRA
 GHY-34

6:PRANESH DHAR
 S/O- LT. PARESH CHANDRA DHAR
 C/O- SMTI. BINA KALITA
 1ST HOUSE (RIGHT HAND SIDE) HOUSING COLONY NEAR NARENGI-
CHANDRPUR ROAD
 NARENGI
 GHY-26

7:SUBRATA BHATTACHARJEE
                                                                   Page No.# 3/5

             S/O- LT. NANDALAL BHATACHARJEE
             INSPECTOR OF CENTRAL EXCISE AND CUSTOMS
             O/O THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
             GHY-5

            8:ABHIJIT DEY
             S/O- SRI ANANTA MOHAN DEY
             INSPECTOR OF CENTRAL EXCISE AND CUSTOMS
             O/O THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
             GHY-5

            9:RAGHUNATH PRASAD
             S/O- SRI KULDIP SAHU
             O/O THE COMMISSIONER (APPEALS)
             GST
             CENTRAL EXCISE AND CUSTOMS
             CUSTOM HOUSE
             NILAMANI PHUKAN ROAD
             CHRISTIAN BASTI
             G.S.ROAD
             GHY-05

            10:HARE KRISHNA
             S/O- SHRI BIJENDRA PRASAD SUMAN
             O/O THE ASSTT. COMMISSIONER
             CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE DIVISION-I
             G.S.ROAD
             GHY-0

Advocate for the Petitioner   : MR. S C KEYAL

Advocate for the Respondent :
                                                                      Page No.# 4/5

                                   BEFORE
                        HONOURABLE THE CHIEF JUSTICE
                    HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                    ORDER

19.12.2022 (R.M. Chhaya, CJ)

Heard Mr. S.C. Keyal, learned Central Government Counsel for the petitioners and Mr. S. Nath, learned counsel for the respondents.

By way of this petition under Article 226 and 227 of the Constitution of India, the petitioners have challenged the validity of the order dated 20.02.2020 passed by the learned Central Administrative Tribunal, Guwahati Bench in Original Application No. 040/00215/2016 .

At the outset, Mr. S.C. Keyal, learned Central Government Counsel states that as such there is no dispute as regards the observations made by the learned Tribunal as the implementation of the same is not objected or disputed. Mr. Keyal, however, submitted that as per the decision of the Apex Court in the case of Sh. K. Meghachandra Singh & Ors. Vs. Ningam Siro & Ors. , reported in (2020) 5 SCC 689, specific directions ought to have been given by the learned Tribunal. Inviting attention of this Court to paragraph Nos. 34 to 40 of Sh. K. Meghachandra Singh (Supra), it is contended by Mr. Keyal that the Tribunal ought to have directed to take into consideration those paragraphs only.

As against this, Mr. S. Nath, learned counsel for the respondents submitted that the Tribunal has already mentioned the Judgment rendered in Sh. K. Meghachandra Singh (Supra) as a whole and therefore, no clarification is required.

Page No.# 5/5

We are totally in agreement with the observations made by the Tribunal. No further clarification is required. It is open for the petitioners to take into consideration the observation made by the Apex Court in the case of Sh. K. Meghachandra Singh (Supra), more particularly, in paragraphs No. 34 to 40 while deciding the issue before it.

With this observation, the petition is disposed of. No order as to cost.

                      JUDGE                CHIEF JUSTICE




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