Page No.# 1/2 vs The Union Of India And 2 Ors
2022 Latest Caselaw 359 Gua

                                                                      Page No.# 1/2

GAHC010016532022




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

                                  Case No. : WP(C)/611/2022

            M K JOKAI AGRI PLANTATIONS (P) LTD AND ANR
            A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
            COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT VRAJ, 62/13,
            PROMOTESH BARUA SARANI, KOLKATA-700019, WEST BENGAL

            2: HATTIALLI TEA ESTATE
             P.O.-LAOHAL
             DIBRUGARH-786010
             BOTH THE PETITIONERS ARE REPRESENTED BY MR. SUMIT KOTICHA
            ASSISTANT GENERAL MANAGER-FINANCE AND TAXATION OF THE
            PETITIONER NO. 1 COMPAN

            VERSUS

            THE UNION OF INDIA AND 2 ORS
            REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE
            (DEPARTMENT OF REVENUE), NORTH BLOCK, CENTRAL SECRETARIAT,
            NEW DELHI-110011

            2:ASSISTANT COMMISSIONER
             CENTRAL GOODS AND SERVICE TAX
             DIBRUGARH DIVISION
             C.R. BUILDING
             P.O.-C.R. BUILDING
             DIBRUGARH-786003

            3:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
             DEPARTMENT OF REVENUE
             MINISTRY OF FINANCE
             GOVERNMENT OF INDIA
             REPRESENTED BY ITS CHAIRMA

Advocate for the Petitioner   : DR. A SARAF
                                                                                  Page No.# 2/2

Advocate for the Respondent : SC, GST




                                  BEFORE
                 HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                          ORDER

03.02.2022 Heard Shri M.N. Dutta, learned counsel for the petitioners.

The petitioners are aggrieved by the Order-in-Original dated 30.11.2021 passed by the Assistant Commissioner, CGST, Dibrugarh Division, whereby in terms of the judgment and order dated 29.01.2021 passed by this Court in WP(C)/700/2019 and another judgment, interest has been sanctioned and ordered on the delayed refund of central excise duty in terms of Notification No. 33/99 dated 08.07.1999. The petitioners are also challenging the demand cum show cause notice dated 03.01.2022 issued by the Assistant Commissioner of Central GST.

Shri Dutta, learned counsel for the petitioners at the outset submits that similar matters have been entertained by this Court and one of such matter is WP(C)/449/2022.

Issue Notice, returnable by 6(six) weeks.

Shri G. Pegu, learned CGC accepts notice on behalf of the respondent no. 1 whereas Ms. G. Hazarika, learned Standing Counsel, GST accepts notice on behalf of the respondent nos. 2 and 3. Extra copies of the writ petition be served upon the respondents by tomorrow.

List this case after 6(six) weeks along with WP(C)/449/2022.

JUDGE

Comparing Assistant