Page No.# 1/3 vs The Union Of India And 2 Ors
2025 Latest Caselaw 2292 Gua

Gauhati High Court

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

                                                                Page No.# 1/3

GAHC010012502022




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

                         Case No. : WP(C)/611/2022


         M K 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-700019
         WEST BENGAL

         2: HATTIALLI TEA ESTATE
         P.O.-LAOHAL
          DIBRUGARH-786010
          BOTH THE PETITIONERS ARE REPRESENTED BY MR. SUMIT KOTICHA
         ASSISTANT GENERAL MANAGER-FINANCE AND TAXATION OF THE
         PETITIONER NO. 1 COMPANY
          VERSUS

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

         2:ASSISTANT COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
         DIBRUGARH DIVISION
          C.R. BUILDING
          P.O.-C.R. BUILDING
          DIBRUGARH-786003

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

           GOVERNMENT OF INDIA
           REPRESENTED BY ITS CHAIRMAN
           ------------
           Advocate for : DR. A SARAF
           Advocate for : SC GST appearing for THE 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. 58,43,938/- but the petitioner has been released only an amount of Rs. 43,00,252/- 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