Grihashakti Steels Pvt. Ltd vs Union Of India And 3 Ors
2022 Latest Caselaw 604 Gua

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GAHC010105502020




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

                          Case No. : WP(C)/3124/2020

         GRIHASHAKTI STEELS PVT. LTD.
         A PVT. LTD. COMPANY INCORPORATED UNDER INDIAN COMPANIES ACT
         HAVING THEIR REGD. OFFICE AT NH-37, NEAR VANASPATI PLANT, VILL-
         NUMALIJALAH, AMINGAON, KAMRUP (R), ASSAM- 781031 REP. BY THEIR
         DULY AUTHORIZED SIGNATORY SRI RAJESH KUMAR MANDAL, AGED
         ABOUT 41 YEARS, S/O- LT. BISHWANATH MANDAL



         VERSUS

         UNION OF INDIA AND 3 ORS.
         REP. BY THE SECY. 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 COMM. GST AND CENTRAL EXCISE
          GST BHAWAN
          KEDAR ROAD
          GHY-01
         ASSAM

         4:THE ASSTT. COMMISSIONER
          GST AND CENTRAL EXCISE
          GHY-I DIVISION
          GST BHAWAN 2ND FLOOR
          KEDAR ROAD
          GHY-01
         ASSA
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Advocate for the Petitioner   : MR. D SARAF

Advocate for the Respondent : ASSTT.S.G.I.




                                   BEFORE
                  HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                             ORDER

21-02-2022 Heard Shri D. Saraf, learned counsel for the petitioner, who is aggrieved by the action of the Central Excise in issuing a Demand-cum-Show Cause Notice to recover the refund under the head of Education Cess made earlier under Section 11A of the Central Excise Act, 1944 along with interest. The learned counsel for the petitioner has submitted that the issue in hand has already been decided by this Court in a bunch of writ petitions, the lead case being WP(C) No. 2918/2020 (M/S Topcem India vs. Union of India & Ors. ) wherein this Court vide judgment and order dated 12.03.2021 had allowed the writ petition by setting aside the impugned action of issuing the Demand-cum-Show Cause Notice. The aforesaid direction of the Hon'ble Single Judge was carried on in appeal by the Union of India in a series of appeals including the lead case being Writ Appeal No. 162/2021 (The Union of India & Ors. vs. M/S Keshari Industries A Partnership Firm) and the Hon'ble Division Bench vide the judgment and order dated

08.10.2021 had upheld the judgment of the learned Single Judge. It is accordingly submitted that the aforesaid judgment of this Court would cover the present case.

The aforesaid proposition and facts submitted on behalf of the petitioner have not been disputed by Ms. G. Hazarika, learned counsel appearing for the GST.

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In view of such submission, this Court is left with no other option but to allow this writ petition. Accordingly the impugned Demand-cum-Show Cause Notice dated 02.06.2020 by which the demand for Rs.24,28,115/- (Rupees Twenty Four Lakh Twenty Eight Thousand One Hundred Fifteen) was made is set aside.

The writ petition accordingly stands allowed.

JUDGE

Comparing Assistant