M/S Railtrack Concrete Products PVT LTD vs. The Union Of INDIA And 4 Ors
Facts
The petitioner, M/s Railtrack Concrete Products Pvt Ltd, represented by its constituted attorney, filed a writ petition before the Gauhati High Court. The respondents include the Union of India, the Commissioner Appeals CGST, the Additional Commissioner Appeals CGST, the Superintendent Silchar Range 1, and the State of Assam. The specific tax period(s) and the order or action under challenge, along with the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated.
Held
The Gauhati High Court, in its order dated March 27, 2025, disposed of the writ petition. The Court's decision was based on an order passed on the same day in I.A.[Civil]/543/2025. The specific findings on any issues, the reasoning behind the disposal, or the operative directions are not detailed in the provided text. The judgment does not mention any specific legal principles or ratio decidendi that could be cited from this case. No issues were expressly left undecided.
Key Issues
The provided text does not contain sufficient information to identify the specific questions of law or mixed law and fact that the Court had to decide. Consequently, the arguments presented by the petitioner or the revenue/State are also not recorded. The judgment is silent on any specific provisions of the CGST Act or other relevant statutes that formed the basis of the dispute or the Court's deliberation. Therefore, it is not possible to frame the issues or detail the contentions of the parties.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010032852025
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5476/2024 M/S RAILTRACK CONCRETE PRODUCTS PVT LTD A COMPANY HAVING ITS REGISTERED OFFICE AT OPP. BIHARA RAILWAY STATION BIHARA DIST CACHAR ASSAM 78817 AND REPRESENTED HEREIN BY SRI CHANDAN BHATTACHARJEE THE CONSTITUTED ATTORNEY OF THE COMPANY SON OF LATE ASIT BHATTACHARJEE RESIDENT OF BADAPUR RAILWAY TOWN COLONY PO AND PS BADARPUR DIST KARIMGANJ ASSAM 788806 VERSUS THE UNION OF INDIA AND 4 ORS REP BY THE SECRETARY REVENUE DEPTT OF REVENUE MINISTRY OF FIANANCE GOVT. OF INDIA NEW DELHI 1100019 2:THE COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 3:THE ADDITIONAL COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD
Page No.# 2/2 MACHKHOWA GUWAHATI ASSAM 781001 4:THE SUPERINTENDENT SILCHAR RANGE 1 CENTRAL GST AND CENTRAL EXCISE SILCHAR DIVISION CENTRAL REVENUE BUILDING CIRCUIT HOUSE ROAD SILCHAR ASSAM 788001 5:THE STATE OF ASSAM REP BY THE CHIEF SECRETARY TO THE
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