Judgment
Page No.# 1/3 GAHC010065762026
2026:GAU-AS:12612
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2163/2026 OZONE PHARMACEUTICALS LTD A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT,, 1956 AND HAVING ITS OFFICE AND FACTORY AT EXPORT PROMOTION INDUSTRIAL PARK (EPIP), AMINGAON,, NORTH GUWAHATI CIRCLE, DIST- KAMRUPM, ASSAM REPRESENTED BY SRI BEDANTA NATH AGED ABOUT 50 YEARS VERSUS UNION OF INDIA AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF INDIA, MINISTRY OF INDUSTRIES AND COMMERCE, DEPTT. OF INDUSTRIAL POLICY AND PROMOTION, UDYOG BHAWAN, NEW DELHI.
2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN GUWAHATI DIVISION- 1 KEDAR ROAD MACHKOWA GUWAHATI-781001 3:THE ASSISTANT COMMISSIONER GOODS AND SERVCES TAX GST BHAWAN GUWAHATI DIVISION- 1 KEDAR ROAD MACHKOWA GUWAHATI-78100 Advocate for the Petitioner : MS. M L GOPE, MS. N HAWELIA,MR S K SAHA,MS S SARKAR Advocate for the Respondent : DY.S.G.I., SC, CGST
Page No.# 2/3
BEFORE HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER 02.09.2026
1. Head Mr. S. K. Saha, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, CGST, assisted by Mr. K. Jain, learned counsel for the respondent.
2. The petitioner has assailed the order dated 16.12.2025 passed by the Assistant Commissioner, GT & Central Excise, Guwahati Division-I, Guwahati, whereby, while sanctioning refund of Rs. 1,51,62,481/-, the said amount has been appropriated towards an alleged recoverable amount of Rs. 47,52,176/-, and therefore, an amount of Rs. 1,04,10,305/- has been directed to be paid by the petitioner.
3. The issues involved in this writ petition have already been determined by this Court in WP(C) No. 2162/2026 (Ozone Pharmaceutical Ltd. [Unit II] (earlier Ozone Ayurvedics) Vs Union of India and 2 Ors.).
4. Accordingly, the present writ petition is also disposed of in terms of the aforesaid judgment and the following directions are issued:- I. The impugned order dated 16.12.2025 passed by the Assistant Commissioner, GST & Central Excise, Guwahati Division-I, Guwahati, is upheld to the extent of sanctioning a refund of Rs.
1,51,62,481/-.
Page No.# 3/3 II. However, the order is set aside to the extent it is appropriate, the said amount towards the alleged recoverable amount of Rs. 47,52,176/-, and the direction to the petitioner to pay the balance amount of Rs.
1,04,10,305/-.
III. The respondents shall now determine the recoverable amount in respect of 50% PLA refund, including interest and other charges in accordance with law, by issuing a notice with detailed Demand and thereafter afford the petitioner an opportunity of hearing by allowing them to file a reply to such a notice and an opportunity of personal hearing.
IV. At this stage, Mr. Keyal, learned Standing Counsel for the CGST, submits that the entire proceedings can be concluded within four months from today.
V. In view of the aforesaid submission, it is provided that the already sanctioned refund of Rs. 1,51,62,481/- may not be refunded at this stage, and appropriate action, i.e., appropriation/refund, shall be taken on conclusion of the proceedings as indicated hereinabove 5. This writ petition is disposed of.
JUDGE Comparing Assistant