Star Cement Ltd. vs The Union Of India & Ors
2022 Latest Caselaw 593 Meg

Serial No. 03
Regular List
                         HIGH COURT OF MEGHALAYA
                                AT SHILLONG

      WP(C) No. 165 of 2019
                                                      Date of order: 13.10.2022
      Star Cement Ltd.            vs             The Union of India & ors
      Coram:
             Hon'ble Mr. Justice Sanjib Banerjee, Chief Justice
             Hon'ble Mr. Justice W. Diengdoh, Judge
      Appearance:
      For the Petitioner     :   Dr A. Saraf, Sr Adv. with
                                 Mr G. Duttafray, Adv.
      For the Respondents :      Dr N. Mozika, DSGI with

Ms K. Gurung, Adv.

Mr K. Khan, Sr GA with Mr S. Sengupta, Addl Sr GA

The issue involved in this matter pertains to the exemption

granted under the erstwhile central excise regime to manufacturing

industries operating in the North-East. Upon the Goods and Services Tax

regime taking over, the erstwhile notification for exemption has been

withdrawn. The grievance of the writ petitioner is that pursuant to the

withdrawal of the notification, the quantum of refund on account of

exemption that it now receives is 58 per cent instead of the 100 per cent

exemption that was applicable earlier.

According to the petitioner in this case, the Gauhati High Court

has heard a matter involving the same issue of withdrawal of the original

notification dated July 8, 1999 and similar subsequent notifications, and

judgment has been reserved. In such view of the matter and since the

judgment is expected shortly, let this matter appear four weeks hence.

List on November 15, 2022.

           (W. Diengdoh)                           (Sanjib Banerjee)
               Judge                                 Chief Justice


Meghalaya
13.10.2022
"Sylvana PS"