Gauhati High Court
M/S. Godrej Consumer Products Ltd vs Union Of India And 2 Ors on 31 August, 2023
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GAHC010112762020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3868/2020
M/S. GODREJ CONSUMER PRODUCTS LTD.
(FORMERLY GODREJ HOUSEHOLD PRODUCTS LTD. AND BEFORE THAT
KNOWN AS GODREJ SARA LEE LTD.), A LIMITED LIABILITY COMPANY
WITHIN THE MEANING OF THE COMPANIES ACT, 1956,AND HAVING ITS
REGISTERED OFFICE AT PIROJSHANAGAR, EASTERN EXPRESS, HIGHWAY,
VIKHROLI (E), MUMBAI-400079 AND ITS REGISTERD PLACE OF BUSINESS
AND FACTORY AT APDC COMPLEX, CITI, KALAPAHAR, GUWAHATI-
781016, ASSAM
VERSUS
UNION OF INDIA AND 2 ORS.
THROUGH THE FINANCE SECRETARY MINISTRY OF FINANCE,HAVING
HIS OFFICE AT NORTH BLOCK, NEW DELHI-1100001
2:THE COMMISSIONER
GUWAHATI
O/O THE CENTRAL GOODS AND SERVICE TAX
GUWAHATI
GST. BHAVAN
KEDAR ROAD
GUWAHATI
ASSAM
3:THE ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GUWAHATI DIVISION GUWAHATI
ASSA
For the Petitioner(s) : Ms. H. Jain, Advocate
For the Respondent(s) : Mr. S. C. Keyal, SC, GST Department
: Ms. R. Deka, Advocate
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BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
ORDER
Date : 31.08.2023
1. The instant writ petition is filed by the Petitioner seeking a direction upon
the Respondent Authorities to adjudicate the special rate applications filed by
the Petitioner for the various years in terms with Para 3(2) of the notification
bearing No.20/2007-CE dated 25.04.2007 and not to take any action for
recovery pursuant to the judgment of the Supreme Court in the case of Union of
India and Another Vs. M/s V.V.F. Ltd. and Another dated 22.04.2020 without first
adjudicating the said applications filed by the Petitioner.
2. Mr. S. C. Keyal, the learned counsel for the GST Department today have
placed before this Court 5 (five) orders all dated 06.12.2021 issued by the
Principal Commissioner, CGST Commissionerate, Guwahati whereby the
applications filed by the Petitioner for fixation of the special rate were
adjudicated.
3. It transpires from the said orders which are kept on record and marked
with the letters "V", "W", "X", "Y" and "Z" that for the year 2013-14, the Special
Rate representing value addition was fixed at 43.36%; for the year 2014-15, the
Special Rate representing value addition was fixed at 43.39%; for the year
2015-16, the Special Rate representing value addition was fixed at 55.82%; for
the year 2016-17, the Special Rate representing value addition was fixed at
56.34% and for the year 2017-18, the Special Rate representing value addition
was fixed at 58.29%.
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4. Taking into account that the applications seeking value addition in terms
with the notification bearing No.20/2007-CE dated 25.04.2007 had already been
adjudicated by the Respondent Authorities, the parties to the instant petition
shall now be regulated as per the said value addition so adjudicated upon.
5. In view of the fixation of the Special Rates for the years 2013-14, 2014-15,
2015-16, 2016-17 and 2017-18 as could be seen from the documents marked
with the letters "V", "W", "X", "Y" and "Z" respectively, nothing further survives
to be adjudicated in the instant writ petition for which the instant writ petition
therefore stands closed with the above observations.
6. The Petitioners would be at liberty to take certified copies of the documents
marked with the letters "V", "W", "X", "Y" and "Z".
JUDGE
Comparing Assistant
