M/S Basantipur Tea Company Pvt. Ltd vs The Union Of India And 4 Ors
2025 Latest Caselaw 3226 Gua

Gauhati High Court

M/S Basantipur Tea Company Pvt. Ltd vs The Union Of India And 4 Ors on 17 February, 2025

                                                                  Page No.# 1/3

GAHC010042542024




                                                           undefined

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

                          Case No. : WP(C)/1170/2024

         M/S BASANTIPUR TEA COMPANY PVT. LTD.,
         APRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS
         OF THE COMPANIES ACT, 1956 HAVING ITS PLACE OF BUSINESS AT
         SEPHINJURI TEA FACTORY, SEPHINJURI BHEEL TEA ESTATE, P.O. MEDLEY
         ,KARIMGANJ, ASSAM, PIN- 788728 AND IN THE PRESENT PROCEEDINGS
         REPRESENTED BY SRI BRAJ RAJ AGARWAL, DIRECTOR OF THE
         PETITIONER COMPANY.



         VERSUS

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

         2:THE SUPERINTENDENT OF CGST AND CX
          KARIMGANJ RANGE
          SILCHAR DIVISION
          GUWAHATI CGST COMMISSIONERATE
         ASSAM
          SHIB BARI ROAD
          KARIMGANJ
         ASSAM-788710.

         3:THE PRINCIPAL COMMISSIONER OF CGST AND CX

          GUWAHATI COMMISSIONERATE
          ASSAM
          GST BHAWAN
          KEDAR ROAD
          GHY-781001.

         4:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                                                         Page No.# 2/3

             MINISTRY OF FINANCE
             DEPARTMENT OF REVENUE
             NORTH BLOCK
             NEW DELHI-110001.

            5:THE CHAIRPERSON
             GOODS AND SERVICES TAX COUNCIL
             5TH FLOOR TOWER-II
             JEEVAN BHARTI BUILDING
             JANPATH ROAD
             CONNAUGHT PLACE
             NEW DELHI-110001

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

Advocate for the Respondent : MR. S C KEYAL,




                                    BEFORE
                    HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

                                         ORDER

Date : 17.02.2025

Heard Mr. A. Kanodia, learned counsel appearing for the petitioner. Also heard Ms. G. Baruah, learned counsel appearing for the respondents.

Ms. G. Baruah, learned counsel appearing for the respondents submits that against the judgment & order dated 21.11.2024 passed in WP(C) No.1170/2024, wherein the co-ordinate Bench of this Court has already adjudicated a similar matter wherein the relief granted in this writ petition has been granted.

However, against the said judgment & order, an appeal has been preferred before the Division Bench of this Court, which is likely to be listed in this week.

Page No.# 3/3

Considering the same, list the matter on 27.02.2025.

Interim order, passed earlier, shall continue till the next date of listing.

JUDGE

Comparing Assistant