Pawan Kumar Agarwal vs. The Union Of INDIA
Held
The Court has not made any substantive findings or decisions on the merits of the cases in this excerpt. The proceedings are at a preliminary stage where the respondents have sought and been granted time to file their affidavits and returns. The Court has extended the interim order that was previously in place, and this order will continue until the next date of listing. The Court has directed that the matters be listed after four weeks, with the respondents being at liberty to file their respective returns before that date. No specific issues have been decided, and the Court has not provided any reasoning or ratio decidendi in this procedural order.
Facts
The petitioners, including Ganesh Tamuli Engineering Private Limited and others, have filed writ petitions before the Gauhati High Court challenging actions or orders related to GST. The respondents include the Union of India, the State of Assam, and various GST authorities such as the Principal Commissioner of Central Goods and Service Tax, the Commissioner of Taxes (State GST), and Assistant Commissioners of State Tax. The specific nature of the orders or actions under challenge, the tax periods involved, and the amounts in dispute are not detailed in this excerpt. The procedural history indicates that the cases are at a stage where the respondents are seeking time to file affidavits and returns, and an interim order passed earlier continues to be in effect.
Key Issues
The primary issue before the Court appears to be the legality or validity of certain actions or orders passed by GST authorities against the petitioners. The specific legal questions are not explicitly framed as numbered issues in this excerpt. However, the context suggests that the petitioners are seeking relief against perceived grievances under the GST regime. The arguments presented by each side are not detailed in this excerpt, nor are any specific provisions of the GST Act or Rules, circulars, or precedents mentioned as being relied upon by either the petitioners or the respondents. The excerpt focuses on the procedural status of the cases, with both sides seeking time to file their respective responses.
AI-generated summary — verify with the full judgment below
Page No.# 1/62 GAHC010065372024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1763/2024 GANESH TAMULI ENGINEERING PRIVATE LIMITED A PRIVATE LIMITED COMPANY HAVING THEIR REGISTERED OFFICE AT GNB ROAD, SILPUKHURI, GUWAHATI, KAMRUP METROPOLITAN, ASSAM- 781003 AND REPRESENTED BY THEIR MANAGING DIRECTOR- SRI GANESH TAMULI, SON OF LATE NABIN CHANDRA TAMULI. VERSUS THE UNION OF INDIA AND 6 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GHY-781006 ASSAM 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI-781001. 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN
Page No.# 2/62 BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX GHY-A-7 GHY-A GUWAHATI ZONE- A ASSAM KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GHY-7
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