Hughes & Hughes Chem. LTD. vs. Union Of INDIA & Anr.

Held

The Court did not express any opinion on the merits of the case concerning the applicability of Serial No. 79 or Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) to the petitioner's case. The Court noted that these aspects were matters of debate and would be issues to be decided by the concerned authorities. Regarding the petitioner's query about the code number for availing exemption under Serial No. 3, the Court advised the petitioner to first consult a specialist and, if unable to obtain the code, to correspond with the respondent Council. The Court accepted the petitioner's statement that the writ petition could be treated as disposed of in light of the communication received from the authorities disposing of their representation. The Court clarified that no opinion was expressed in favour of any party.

Facts

The petitioner, Hughes & Hughes Chem. Ltd., filed a writ petition challenging an action or order by the revenue authorities. The petitioner had made a representation seeking an exemption under GST. The revenue authorities, through a communication dated October 12, 2017, informed the petitioner that the exemption cited at Serial No. 79 of a notification did not appear applicable to their case based on the facts presented. The petitioner then stated that they are covered by exemption under Serial No. 3 of Notification No. 12/2017-Central Tax(Rate) and sought to withdraw the writ petition, as their representation had been disposed of. The Court was informed that the petitioner was seeking information regarding a code number for availing the exemption under Serial No. 3.

Key Issues

1. Whether the petitioner is covered by exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate)? 2. Whether the petitioner is entitled to a specific code number for availing the exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate)? Petitioner's arguments: The petitioner contended that they are covered by exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate). They also raised a query regarding the applicable code number for availing this exemption. The petitioner ultimately stated that in view of the disposal of their representation, the writ petition could be treated as disposed of. Revenue's arguments: The revenue authorities, through their communication dated October 12, 2017, stated that the exemption cited by the petitioner at Serial No. 79 did not seem applicable to their case based on the disclosed facts. They did not explicitly argue on the applicability of Serial No. 3 or the code number in the present proceedings.