Geep Industries (INDIA) PVT LTD vs. The Union Of INDIA And 6 Ors
Facts
The petitioner, Geep Industries (India) Pvt Ltd, has filed a writ petition challenging Notification No. F. No. 10(1)/2017-DBA-II/NER dated 05.10.2017 and consequential Circulars dated 27.11.2017, 30.11.2017, and 10.01.2019, issued by the Central Board of Excise and Customs, Ministry of Finance, Department of Revenue. The respondents are the Union of India and various authorities under the Ministry of Finance and GST. The case was heard by the Gauhati High Court. The amount in dispute is not specified. The procedural history involves the filing of this writ petition before the High Court.
Held
The Court held that the present case is covered by the decision of the Hon'ble Apex Court in Hero Motocorp Ltd. Vs. UOI and Others (2023) 1 SCC 386. Following the directions issued by the Apex Court in paragraph 96 of the aforementioned judgment, the Court permitted the petitioner to make representations to the GST Council. The Court directed the GST Council to consider such representations expeditiously and in accordance with law within a period of two months from the date of receipt of a certified copy of the Court's order. The writ petition was disposed of with these observations and directions. No specific issue was left undecided, as the Court adopted the Apex Court's approach.
Key Issues
1. Whether the petitioner is entitled to relief based on the decision of the Hon'ble Apex Court in Hero Motocorp Ltd. Vs. UOI and Others (2023) 1 SCC 386? Petitioner's contention: The petitioner submits that the present case is covered by the decision of the Hon'ble Apex Court in Hero Motocorp Ltd. Vs. UOI and Others, and can be disposed of in terms of the directions passed by the Apex Court in paragraph 96 of that judgment. Revenue's contention: The Revenue (respondent Nos. 1 to 4) and GST authorities (respondent Nos. 5 to 7) do not appear to have raised any specific contention against the petitioner's submission that the case is covered by the Apex Court's decision. Their learned counsel were present and heard.
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Page No.# 1/3 GAHC010143782020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4332/2020 GEEP INDUSTRIES (INDIA) PVT LTD HAVING ITS REGISTERED HEAD OFFICE A/B- 5, NANDANVAN INDUSTRIAL ESTATE, NEAR TEEN HATH NAKA, OPP., ETERNITY MALL LBS MARG, THANE (W), 400604. HAVING ITS UNIT AT BRAHMAPUTRA INDUSTRIAL PARK, PLOT NO. 20, AMINGAON, NORTH GUWAHATI, GUWAHATI- 781031, ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SRI BISWANATH PAUL, AUTHORIZED SIGNATORY OF THE PETITIONER COMPANY. VERSUS THE UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 2:SECRETARY TO THE GOVT. OF INIDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107. 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110107. 4:THE UNDER SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001. Page No.# 2/3 5:COMMISSIONER CENTRAL
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