Page No.# 1/3 vs Union Of India And 2 Ors
2025 Latest Caselaw 2287 Gua

Gauhati High Court

Page No.# 1/3 vs Union Of India And 2 Ors on 24 January, 2025

                                                                Page No.# 1/3

GAHC010012502022




                                                         undefined

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

                         Case No. : WP(C)/441/2022



         MK JOKAI AGRI PLANTATIONS (P) LTD AND ANR
         A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
         COMPANIES ACT
         1956 HAVING ITS REGISTERED OFFICE AT 'VRAJ'
         62/13
         PROMOTESH BARUA SARANI
         KOLKATA-19
         WET BENGAL

         2: BOKEL TEA ESTATE
         P.O- LAOHAL
          DIBRUGARH-10
          BOTH THE PETITIONERS ARE REP. BY MR. SUMIT KOTICHA
         ASSISTANT GENERAL MANAGER
          FINANCE AND TAXATION OFTHE PETITIONER NO.1 COMPANY
          VERSUS

         UNION OF INDIA AND 2 ORS
         REP BY THE SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF
         REVENUE)
         NORTH BLOCK
         CENTRAL SECRETARIAT
         NEW DELHI-110011

         2:ASSISTANT COMMISSIONER
         CENTRAL GOODS AND SERVICE TAX
          C.R BUILDING
          P.O- C.R BUILDING
          DIBRTUGARH-03

         3:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
         MINISTRY OF FINANCE
         DEPARTMENT OF REVENUE
                                                                        Page No.# 2/3

           GOVERNMENT OF INDIA
           REP. BY ITS CHAIRMAN
           ------------
           Advocate for : DR A SARAF
           Advocate for : SC
           GST appearing for UNION OF INDIA AND 2 ORS



                                BEFORE
               HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

                                       ORDER

Date :24.01.2025

Dr. Ashok Saraf, learned counsel for the petitioner, has submitted that in terms of the directions passed by a co-ordinate Bench of this Court vide judgment & order, dated 29.01.2021, in WP(c)699/2019, which was upheld by the Division Bench of this Court vide order, dated 01.09.2021, in WA No. 143/2021, it is the claim of the petitioner that it is entitled to an amount of Rs. 85,98,285/- but the petitioner has been released only an amount of Rs. 64,62,209/- by the Revenue authorities.

It is the submission of Dr. Saraf, learned counsel for the petitioners, that the basis on which the calculation of the amount so released to the petitioners against the interest component was so made, has not been disclosed by the Revenue authorities, either, by producing a written instruction in the matter from a competent authority, or, by filing an affidavit in the matter.

Posed with the above situation, Mr. S. C. Keyal, learned standing counsel, Revenue, has submitted that he would place before this Court, the basis for arriving at the calculation pertaining to the interest component released to the petitioner in pursuance of the directions passed by this Court and as noticed hereinabove.

Page No.# 3/3

In view of the above, Mr. Keyal, learned standing counsel, Revenue, shall, either, file an affidavit highlighting the basis on which the calculation of the amount paid to the petitioners against the interest component was so arrived at by the Revenue authorities, and/or, place before this Court; a written instruction from the competent authority of the Department about the same on the next date fixed.

As prayed for, list it again on 12 th of February, 2025, along with the other connected writ petitions.

JUDGE

Comparing Assistant