M/S Duroply Industries Limited vs. The Union Of INDIA And 2 Ors.
Facts
The petitioner, M/s Duroply Industries Limited (formerly M/s Sarda Plywood Industries Ltd.), represented by its Branch Manager, filed a writ petition before the Gauhati High Court. The petition was against the Union of India, the Commissioner of Central Excise and Service Tax, Dibrugarh Commissionerate, and the Principal Commissioner of CGST and CX, Guwahati Commissionerate. The petitioner's counsel submitted that in terms of an order dated 17.05.2024 passed by the CESTAT Kolkata in Excise Appeal No. E/71474/2013, the Central GST and Central Excise Commissionerate had, by an order dated 21.01.2025, fixed a special rate. Consequently, the petitioner's counsel stated that nothing further survived for adjudication in the present writ petition.
Held
The Court held that since the CESTAT Kolkata had passed an order on 17.05.2024 in Excise Appeal No. E/71474/2013, and based on that order, the Central GST and Central Excise Commissionerate had subsequently passed an order on 21.01.2025 fixing a special rate, there was nothing left for adjudication in the present writ petition. The Court accepted the submission made by the petitioner's counsel that the matter had been resolved by the aforementioned orders. Therefore, the writ petition was disposed of as nothing survived for adjudication.
Key Issues
1. Whether any issue remains for adjudication in the present writ petition, given the order passed by the CESTAT Kolkata and the subsequent order by the Central GST and Central Excise Commissionerate fixing a special rate. The petitioner's counsel contended that following the CESTAT's order and the Commissionerate's subsequent order dated 21.01.2025 fixing a special rate, no further adjudication was required in the writ petition. The respondent revenue authorities did not present any arguments on this point, as the matter was disposed of based on the petitioner's submission and the court's observation.
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Page No.# 1/2 GAHC010214382024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5357/2024 M/S DUROPLY INDUSTRIES LIMITED (FORMERLY KNOWN AS M/S SARDA PLYWOOD INDUSTRIES LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 4TH FLOOR, NORTH BLOCK, 113, PARK STREET, KOLKATA - 700016 (REGD. OFFICE 9, PARSEE CHURCH STREET, KOLKATA-700001) AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SHRI BHIM GAHIRE, THE BRANCH MANAGER OF THE PETITIONER COMPANY. VERSUS THE UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING HIS OFFICE AT 137, NORTH BLOCK, NEW DELHI- 110001. 2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH COMMISSIONERATE. MILAN NAGAR LANE F DIBRUGARH- 786003. 3:THE PRINCIPAL COMMISSIONER OF CGST AND CX GUWAHATI COMMISSIONERATE. GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 Advocate for the Petitioner : MR. P DAS, MR. Z ISLAM,MS. N UPADHYAY,MR ANKIT KANODIA
Page No.# 2/2 Advocate for the Respondent : DY.S.G.I
The judgment continues below.
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