M/S. Lotus Industries And Anr. vs. The Union Of INDIA And 2 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 30.06.2017, issued by the Assistant Commissioner of Central Excise and Service Tax, Central Excise Division Silchar (Respondent No. 3). The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter was brought before the High Court via a writ petition. The GST Department, represented by Mr. S.C. Keyal, conceded that the issue was covered by a Supreme Court decision. The petitioner's counsel also agreed with this submission.

Held

The Court held that the present writ petition could be disposed of in terms of the decision of the Apex Court in M/s VVF Limited. The reasoning was based on the joint submission of the learned counsels for both parties, who agreed that the issue was squarely covered by the Apex Court's judgment. Consequently, the impugned order dated 30.06.2017, issued by the Assistant Commissioner of Central Excise and Service Tax, Silchar, was 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 specific issue was expressly left undecided.

Key Issues

1. Whether the impugned order dated 30.06.2017, issued by the Assistant Commissioner of Central Excise and Service Tax, Silchar, is liable to be set aside and quashed in light of the Supreme Court's decision in Union of India & Another –Vs- M/s VVF Limited and Another. The petitioner argued that the issue involved in the writ petition is squarely covered by the Apex Court's decision in M/s VVF Limited. The GST Department, through its learned Senior Standing Counsel, fairly submitted that the issue is indeed covered by the same Apex Court decision. The petitioner's counsel conceded to this submission.