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. This order was issued by the Assistant Commissioner of Central Excise and Service Tax, 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 reached the High Court via a writ petition. The GST Department, represented by its counsel, conceded that the issue was covered by a Supreme Court decision.

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 concession made by both the petitioner's and the respondent's counsel that the issue was covered by the Supreme Court's judgment. Consequently, the impugned order dated 22.06.2017, 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, adhering to the principles laid down in the Apex Court's decision. No specific issue was 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 in light of the Supreme Court's decision in Union of India & Another –Vs- M/s VVF Limited and Another. Petitioner's Contention: The petitioner's counsel 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 GST Department's counsel submitted that the issue involved in the writ petition is squarely covered by the decision rendered by the Apex Court in the case of Union of India & Another –Vs- M/s VVF Limited and Another.