Eris Lifesciences LTD vs. The Union Of INDIA And 3 Ors
Facts
The petitioner, Eris Lifesciences Ltd., filed a writ petition before the Gauhati High Court challenging an order or action by GST authorities. The respondents included the Union of India, the Commissioner of Goods and Service Tax, the State of Assam, and the Superintendent of Central Goods and Service Tax. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, beyond the filing of the petition itself.
Held
The Court did not decide the substantive issues of the writ petition on their merits. Instead, the Court accepted the petitioner's request to withdraw the petition. The reasoning was based on the petitioner's counsel's submission that, in light of the Supreme Court's judgment in Hero Motocorp Limited, they wished to withdraw the petition and instead make a representation to the GST authorities. The Court granted this liberty. Therefore, no finding was made on the maintainability of the writ petition or any other substantive issue. The operative direction was to dispose of the writ petition as withdrawn with liberty to the petitioner to file a representation.
Key Issues
1. Whether the writ petition is maintainable in light of the Supreme Court's judgment in Hero Motocorp Limited Vs. Union of India and Ors. (2023) 1 SCC 386. The petitioner, faced with the respondent's submission regarding the maintainability of the writ petition based on the Supreme Court's ruling, did not argue on the merits of the case. Instead, the petitioner's counsel sought permission to withdraw the petition to file a representation with the GST authorities. The respondents argued that the writ petition was not maintainable as per the law laid down by the Supreme Court in the cited case.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010162792020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5027/2020 ERIS LIFESCIENCES LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS UNIT AT PLOT NO. 30-31, BRAHMAPUTRA INDUSTRIAL PARK, VILL- SILA, MOUZA- SENDURI GHOPA, AMINGAON, NORTH GUWAHATI, DIST.- KAMRUP, ASSAM, PIN- 781031. THROUGH ANIL KUMAR SINGH, AUTHORISED REPRESENTATIVE OF THE PETITIONER COMPANY VERSUS THE UNION OF INDIA AND 3 ORS REP. BY THE SECY., DEPTT. OF REVENUE, MINISTRY OF FINANCE AND DEPTT. OF INDUSTRIAL POLICY AND PROMOTION, MINISTRY OF COMMERCE AND INDUSTRY, NORTH BLOCK, NEW DELHI- 110001 2:COMMISSIONER OF GOODS AND SERVICE TAX SETHI TRUST BUILDING G.S.ROAD BHANGAGARH GHY ASSAM PIN- 781005 3:STATE OF ASSAM REP. BY THE SECY. MINISTRY OF FINANCE TO THE GOVT. OF ASSAM 4:SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX OFFICE OF THE SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX RANGE- I F GUWAHATI DIVISION-I ROOM NO. 215 GST BHAWAN KEDAR ROAD MACHKHOWA GHY-0
Page No.# 2/2 For the Petitioner : Mr. S. Sharma, Advocate.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.