Page No.# 1/2 vs Union Of India And 2 Ors
2022 Latest Caselaw 243 Gua

                                                                        Page No.# 1/2

GAHC010012522022




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

                                 Case No. : WP(C)/441/2022

            MK 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-19, WET BENGAL

            2: BOKEL TEA ESTATE
             P.O- LAOHAL
             DIBRUGARH-10
             BOTH THE PETITIONERS ARE REP. BY MR. SUMIT KOTICHA
            ASSISTANT GENERAL MANAGER
             FINANCE AND TAXATION OFTHE PETITIONER NO.1 COMPAN

            VERSUS

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

            2:ASSISTANT COMMISSIONER
             CENTRAL GOODS AND SERVICE TAX
             C.R BUILDING
             P.O- C.R BUILDING
             DIBRTUGARH-03

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

Advocate for the Petitioner   : DR A SARAF

Advocate for the Respondent : SC, GST
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                                 BEFORE
            HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

                                     ORDER

Date : 25/01/2022

Heard Dr. A. Saraf, learned senior counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the GST.

The order of the Assistant Commissioner in the Central GST Division, Dibrugarh dated 03.01.2022 in respect of the conclusion that in view of the Circular No.842/19/2006-CX dated 08.12.2006 of the CBEC, New Delhi, Section 11B of the Central Excise Act, 1944 would not apply to notifications No. 32/99- CE and 33/99-CE both dated 08.07.99 is still binding under the Central Excise Law in spite of the contrary judgments of the Division Bench of this Court, is assailed in this petition.

Issue notice, returnable on 31.01.2022.

Mr. S.C. Keyal, learned counsel for the GST has made a statement that the issue has been referred to the Chief Commissioner and there is a likelihood that the Chief Commissioner may pass appropriate rectification order.

Any order that the Chief Commissioner may pass be produced before the Court on the next date fixed.

JUDGE

Comparing Assistant