Page No.# 1/4 vs The Union Of India And 4 Ors
2024 Latest Caselaw 8574 Gua

Gauhati High Court

Page No.# 1/4 vs The Union Of India And 4 Ors on 22 November, 2024

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                    Page No.# 1/4

GAHC010243162024




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

                           Case No. : WP(C)/6053/2024

         M/S INDRAPRASTH MOTORS AND ANR.
         A PARTNERSHIP, FIRM HAVING ITS OFFICE AT, NO.1 DOLABARI, NH 37,
         TEZPUR, DIST- SONITPUR, ASSAM- 784001, REPRESENTED BY ITS
         PROPRIETOR.

         2: RITESH KUMAR TIBREWALA

          RESIDENT OF GANESH BUILDING COMPOUND
          POLO FIELD ROAD
          TEZPUR
          DIST- SONITPUR
          ASSAM
          784001

         VERSUS

         THE UNION OF INDIA AND 4 ORS
         MINISTRY OF FINANCE, REPRESENTED BY THE SECRETARY TO THE
         MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI.

         2:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

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

         3:THE PRINCIPAL COMMISSIONER

          STATE GST
          KAR BHAWAN
          DISPUR
                                                                             Page No.# 2/4

             GUWAHATI
             ASSAM.

            4:THE ASSISTANT COMMISSIONER OF STATE TAX

             TEZPUR ZONE
             TEZPUR
             DIST.SONITPUR
             ASSAM.

            5:THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF
            ASSAM

             FINANCE (TAXATION) DEPARTMENT
             DISPUR
             ASSA

Advocate for the Petitioner   : MS. M L GOPE, MS. N HAWELIA

Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST




                                    BEFORE
                     HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                         ORDER

22.11.2024

Heard Ms. N. Hawelia, learned counsel for the petitioners.

By filing this writ petition the petitioner has challenged the impugned

order dated 16.08.2024 passed by the Assistant Commissioner of State Tax, i.e

the respondent no.4.

Learned counsel for the petitioners have referred to the judgment of the

Coordinate Bench of this Court rendered on 19.09.2024 in WP(C) No.3585/2024 Page No.# 3/4

to submit that the Single Bench of this Court has concluded that the show-cause

notice as well as the order passed by the GST Department has been interfered

with on the ground that they are time barred and it is submitted that facts

involved in this case are similar and covered.

Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation

Department for the respondent nos. 3 to 5 submits that the Central GST has

preferred a review petition against the said judgment. However, he is not aware

as to the status or any order that has been in that review petition.

Let notice be issued, returnable within 3 (three) weeks.

Mr. S.K. Medhi, learned CGC appears for the respondent no.1, Mr. S.C.

Keyal, learned Standing Counsel, CGST appears for the respondent nos. 2 and

Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department

appears for the respondent nos. 3 to 5.

Since all the respondents are duly represented by their respective counsel,

Notices are waived. However, extra copies be furnished within 3 (three) working

days from today.

Let this matter be listed in the month of 3 rd week of January, 2025 on a

date to be fixed by Registry.

No coercive action shall be taken against the petitioners till the next date Page No.# 4/4

fixed.

JUDGE

Comparing Assistant