M/S. Godrej Consumer Products LTD. vs. Union Of INDIA And 2 Ors.
Held
The Court noted that the Respondent Authorities had indeed adjudicated the Petitioner's applications for fixation of special rates. Five orders dated 06.12.2021 were placed on record, adjudicating the special rates for the years 2013-14 (43.36%), 2014-15 (43.39%), 2015-16 (55.82%), 2016-17 (56.34%), and 2017-18 (58.29%). Since these applications, which sought value addition in terms of Notification No. 20/2007-CE, had been adjudicated, the parties would now be regulated by these adjudicated value additions. Consequently, no further adjudication was required in the writ petition, and it was closed with these observations. The Petitioner was granted liberty to obtain certified copies of the adjudication orders.
Facts
M/s. Godrej Consumer Products Ltd. (the Petitioner) filed a writ petition seeking a direction for the Respondent Authorities to adjudicate their special rate applications for various years, in terms of Para 3(2) of Notification No. 20/2007-CE dated 25.04.2007. The Petitioner also sought to prevent any recovery action based on the Supreme Court's judgment in Union of India Vs. M/s V.V.F. Ltd. and Another, without prior adjudication of these applications. During the proceedings, the GST Department placed before the Court five orders dated 06.12.2021, issued by the Principal Commissioner, CGST Commissionerate, Guwahati, which adjudicated the Petitioner's applications for fixation of special rates.
Key Issues
1. Whether the Respondent Authorities should be directed to adjudicate the special rate applications filed by the Petitioner for various years in terms of Para 3(2) of Notification No. 20/2007-CE dated 25.04.2007? 2. Whether the Respondent Authorities should be restrained from taking any action for recovery pursuant to the Supreme Court judgment in Union of India Vs. M/s V.V.F. Ltd. and Another, without first adjudicating the Petitioner's special rate applications? Petitioner's Contention: The Petitioner argued that their applications for special rates needed to be adjudicated before any recovery action could be initiated. Revenue's Contention: The GST Department submitted that the applications for fixation of special rates had already been adjudicated by the Principal Commissioner, CGST Commissionerate, Guwahati, and placed the adjudication orders before the Court.
Sections Cited
Notification No. 20/2007-CE
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Page No.# 1/3 GAHC010112762020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3868/2020 M/S. GODREJ CONSUMER PRODUCTS LTD. (FORMERLY GODREJ HOUSEHOLD PRODUCTS LTD. AND BEFORE THAT KNOWN AS GODREJ SARA LEE LTD.), A LIMITED LIABILITY COMPANY WITHIN THE MEANING OF THE COMPANIES ACT, 1956,AND HAVING ITS REGISTERED OFFICE AT PIROJSHANAGAR, EASTERN EXPRESS, HIGHWAY, VIKHROLI (E), MUMBAI-400079 AND ITS REGISTERD PLACE OF BUSINESS AND FACTORY AT APDC COMPLEX, CITI, KALAPAHAR, GUWAHATI- 781016, ASSAM VERSUS UNION OF INDIA AND 2 ORS. THROUGH THE FINANCE SECRETARY MINISTRY OF FINANCE,HAVING HIS OFFICE AT NORTH BLOCK, NEW DELHI-1100001 2:THE COMMISSIONER GUWAHATI O/O THE CENTRAL GOODS AND SERVICE TAX GUWAHATI GST. BHAVAN KEDAR ROAD GUWAHATI ASSAM 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI DIVISION GUWAHATI ASSA For the Petitioner(s) : Ms. H. Jain, Advocate
For the Respondent(s) : Mr. S. C. Keyal, SC, GST Department
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