M/S Net Metallics vs Union Of India
2023 Latest Caselaw 4455 Gua

                                                                   Page No.# 1/3

GAHC010240702023




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

                                 Case No. : WP(C)/6205/2023

            M/S NET METALLICS
            A PARTNERSHIP FIRM HAVING ITS INDURTRIAL UNIT AT DULIAJAN
            INDUSTRIAL GROWTH CENTRE COLLEGE ROAD DULIAJAN ASSAM PIN
            786602 AND IN THE PRESENT PROCEEDINGS REP BY ONE OF ITS PARTNER
            JUGAL KISHORE MAHANTA



            VERSUS

            UNION OF INDIA
            REP BY THE SECRETARY TO THE GOVT OF INDIA MINIRTRY OF FINANCE
            DEPTT. OF REVENUE NORTH BLOCK NEW DELHI 11001

            2:PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX
             DIBRUGARH COMMISSIONERATE DIBRUGARH 786003 ASSAM

            3:ASSISTANT COMMISSIONER
             CENTRAL GOODS AND SERVICES TAX DIBRUGARH DIVISION
            DIBURGARH 786003 ASSA

Advocate for the Petitioner   : MR. S CHETIA

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




                                    BEFORE
                       HONOURABLE MR. JUSTICE SUMAN SHYAM

                                          ORDER

Date : 18-10-2023 Page No.# 2/3

Heard Mr. S. Chetia, learned counsel for the writ petitioner. Also heard Mr. S.C.

Keyal, learned standing counsel appearing for the GST authorities.

It appears that in terms of the interim order dated 07-12-2015 passed by the

Hon'ble Supreme Court directing the respondents to release 50% of the amount of refund

payable under the Central Excise exemption Notification No. 32/1999-CE and No. 33/99-

CE, the amount was refunded to the writ petitioner. However, subsequently, the SLP

preferred by the department before the Supreme Court was allowed by judgment and

order dated 22-04-2020, as a result of which, the department is now claiming interest on

the refunded amount. The controversy in this writ petition is as to whether, the interest

component would be payable w.e.f. the date of the refund or from the date of the

judgment and order passed by the Supreme Court, i.e. 22-04-2020. According to the writ

petitioner, the interest would be payable only w.e.f. the date of judgment and order, i.e.

22-04-2020 and not from the date of the refund.

Mr. Chetia further submits that similar writ petition raising the same issue, in the

form of W.P.(C) No. 3131/2023 is pending before this Court wherein, an interim order is

operating. Therefore, similar relief be granted to the petitioner as well.

Mr. S.C. Keyal, learned standing counsel, GST authorities is present and does not

have objection if a similar order, as passed on 02-06-2023 in connection with W.P.(C) No.

3131/2023, is passed in this case as well.

In view of the above, issue notice of motion returnable in 04 weeks.

Since Ms. A. Gayan, learned CGC has accepted notice on behalf of respondent No. Page No.# 3/3

1 and Mr. Keyal has accepted notice on behalf of respondent Nos. 2 and 3, service of

notice is deemed to be complete in this case.

Extra copies of the writ petition, requisite in numbers, be furnished to the learned

departmental counsel.

Heard on the prayer of interim relief.

Considering the facts and circumstances of the case in its entirety, it is hereby

provided that since the petitioner is willing to pay interest w.e.f. the date of judgment and

order dated 22-04-2020 on the refunded amount, the department to compute the amount

payable for the said period and intimate the same to the petitioner through e-mail, within

10 days from date of this order. On receipt of such intimation, the petitioner shall deposit

the interest amount, which would be subject to the outcome of the writ petition. Payment

of the balance amount of interest, so demanded, shall remain stayed till disposal of the

writ petition and the claim would abide by the final order to be passed in this proceeding.

JUDGE GS

Comparing Assistant