M/S Indus Towers Limited vs The Union Of India And 4 Ors
2024 Latest Caselaw 8544 Gua

Gauhati High Court

M/S Indus Towers Limited vs The Union Of India And 4 Ors on 21 November, 2024

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                 Page No.# 1/3

GAHC010022632024




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

                          Case No. : WP(C)/529/2024

         M/S INDUS TOWERS LIMITED
         (FORMERLY KNOWN AS BHARTI INFRATEL LIMITED)
         A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS
         OF THE COMPANIES ACT, 7956 HAVING ITS PLACE OF BUSINESS AT 6TH
         FLOOR,
         BIJAY CRESENT, G.S. ROAD,
         RUKMINIGAON, KAMRUP, ASSAM, 781022 AND IN THE PRESENT
         PROCEEDINGS REPRESENTED BY SRI SANJAY WADHWA, THE TAXTION
         HEAD OF THE PETITIONER COMPANY.



         VERSUS

         THE UNION OF INDIA AND 4 ORS.
         REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, HAVING IS
         OFFICE AT 137, NORTH BLOCK, NEW DELHI-110001.

         2:THE ASSISTANT COMMISSIONER OF CGST AND CX
          DIVISION II

         GUWAHATI CGST COMMISSIONERATE
         ASSAM
         GST BHAWAN
         KEDAR ROAD
         FANCY BAZAAR
         GUWAHATI-781001.

         3:THE PRINCIPAL COMMISSIONER OF CGST AND CX

          GUWAHATI COMMISSIONERATE
          ASSAM

         GST BHAWAN
                                                                         Page No.# 2/3

             KEDAR ROAD

            GUWAHATI-781001

            4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

             1ST FLOOR
             TOWER NBCC PLAZA
             1
             SECTOR-5 PUSH VIHAR
             NEW DELHI-110017

            5:THE CHAIRPERSON

             GOODS AND SERVICE TAX COUNCIL


            5TH FLOOR
            TOWER II

            JEEVAN BHARTI BUILDING
             JANPATH ROAD
             CONNAUGHT PLACE
             NEW DELHI-11000

Advocate for the Petitioner   : MR ANKIT KANODIA, MR. Z ISLAM,MS. N UPADHYAY,MR. P
DAS

Advocate for the Respondent : SC, GST, MR. S C KEYAL




                                    BEFORE
                     HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                         ORDER

21.11.2024 Heard Mr. A Kanodia, learned counsel as well as Mr. P Das, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST.

The learned counsel for the petitioner has placed before the Court a Judgment of the Co-ordinate Bench rendered in Barkataki Print and Media Services Vs. Union of India [W.P(C) No. 3585/2024 and Ors] vide Judgment and Page No.# 3/3

Order dated 19.09.2024. He submits that the Co-ordinate Bench of this Court has held that Notification No. 56/2023-CT is ultra vires the Central Act and that same is not legally sustainable in law and the same has been set aside and quashed.

Per contra, Mr. S.C. Keyal, learned Standing Counsel, GST submits that the basis of interference of the Notification by the Co-ordinate Bench is primarily on the ground that he did not have the GST council's recommendation as mandated under the Act, which however has been subsequently ratified by the

GST Council in its 53rd Meeting. However, the said fact could not be placed before the Court at the time of the hearing and that they have now taking steps to file a review against the said Judgment and Order dated 19.09.2024. He further submits that he would like to file counter affidavit in the writ petition. He prays for two weeks time.

Matter be listed after two weeks on a date to be fixed by the Registry.

Interim order passed on 12.02.2024 will continue till then.

JUDGE

Comparing Assistant