M/S. Lotus Industries And Anr. vs. The Union Of INDIA And 3 Ors.
Held
The Court held that the issue involved in the writ petition was squarely covered by the decision of the Apex Court in Union of India & Another –Vs- M/s VVF Limited and Another; reported in (2020) 20 SCC 57. Both the learned counsel for the petitioner and the learned Senior Standing Counsel for the GST Department conceded to this position. Consequently, the High Court ordered that the present writ petition be disposed of in terms of the Apex Court's decision in M/s VVF Limited (supra). The impugned order dated 22.06.2017, issued by Respondent No. 3, 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 left undecided.
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, passed 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 leading to the impugned order is also not detailed. The matter came before the High Court for hearing.
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? (Question of law, implicitly concerning the validity of the order under relevant GST provisions). Petitioner's contention: The learned counsel for the petitioner conceded to the submission made by the GST Department's counsel, implying acceptance of the Apex Court's decision as governing the present case. 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 Union of India & Another –Vs- M/s VVF Limited and Another; reported in (2020) 20 SCC 57.
Sections Cited
None explicitly mentioned, but the context implies provisions related to the validity of orders under GST law and the application of Apex Court judgments.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010048152017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6988/2017 M/S. LOTUS INDUSTRIES and ANR. A FIRM HAVING ITS OFFICE AND FACTORY AT MALINI BEEL INDUSTRIAL AREA CHIRUKANDI SILCHAR DIST. CACHAR- 788003 ASSAM REP. BY SRI NITESH JAIN THE PROPRIETOR OF THE FIRM . 2: SRI NITESH JAIN S/O SRI ANIL KUMAR JAIN R/O 6E MALINI BEEL INDUSTRIAL AREA SILCHAR- 788003 ASSAM VERSUS THE UNION OF INDIA and 3 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI- 110001. 2:THE COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX GUWAHATI ASSAM-781005. 3:THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX CENTRAL EXCISE DIVISION SILCHAR ASSAM- 793001. 4:THE ASSISTANT COMMISSIONER OF GST and CENTRAL EXCISE
Page No.# 2/3 COMMISSIONERATE HQRS ADJ BHANGAGARH GUWAHATI - 781005. ------------ Advocate for : MS.N BORDOLOI Advocate for : MR. S C KEYAL (ASSTT.S.G.I.) appearing for THE UNION OF INDIA and 3 ORS.
BEFORE
The judgment continues below.
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