M/S. Lotus Industries And Anr. vs. The Union Of INDIA And 2 Ors.

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. Consequently, the impugned order dated June 30, 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. The ratio decidendi is that if a matter is squarely covered by a binding precedent of the Supreme Court, the High Court should follow that precedent. The operative direction was to set aside the impugned order and permit the respondents to proceed afresh as per law and the Apex Court's ruling.

Facts

This writ petition was filed by M/s. Lotus Industries and its proprietor, Nitesh Jain, against the Union of India and its revenue authorities. The petitioners challenged an order dated June 30, 2017, passed 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 involves the filing of the writ petition before the Gauhati High Court. The counsel for the GST Department submitted that the issue was covered by a Supreme Court decision, a submission conceded by the petitioner's counsel.

Key Issues

1. Whether the impugned order dated June 30, 2017, passed 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. 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 in M/s VVF Limited. 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.