M/S. Lotus Industries And Anr. vs. The Union Of INDIA And 3 Ors.

Facts

The petitioners, M/s. Lotus Industries and its proprietor Sri Nitesh Jain, filed a writ petition before the Gauhati High Court challenging an order dated 22.06.2017 issued by the Assistant Commissioner of Central Excise and Service Tax, Silchar (Respondent No. 3). The Union of India and other GST authorities were the respondents. The specific tax period and the amount in dispute are not explicitly stated in the judgment. The procedural history involves the filing of this writ petition before the High Court, which then considered the arguments presented by both sides.

Held

The Court held that the present writ petition is squarely covered by the decision of the Apex Court in the case of Union of India & Another –Vs- M/s VVF Limited and Another. Both learned counsels for the petitioner and the GST Department conceded to this position. Consequently, the Court ordered that the impugned order dated 22.06.2017, issued by Respondent No. 3, stands set aside and quashed. The respondents were granted liberty to proceed in accordance with law, in terms of the aforesaid decision of the Apex Court. No issues were expressly left undecided.

Key Issues

1. Whether the impugned order dated 22.06.2017, issued by the Assistant Commissioner of Central Excise and Service Tax, Silchar, is liable to be set aside and quashed in light of the Apex Court's decision in Union of India & Another –Vs- M/s VVF Limited and Another. Petitioner's Contention: The learned counsel for the petitioner conceded to the submission made by the GST Department's counsel, implying agreement that the case is covered by the Apex Court's decision. Revenue's Contention: The learned Senior Standing Counsel for the GST Department submitted that the issue involved in the writ petition is squarely covered by the decision of the Apex Court in the case of Union of India & Another –Vs- M/s VVF Limited and Another.