M/S North East Hi Tech vs. The Union Of INDIA And 2 Ors
Held
The Court did not decide on the merits of the petitioner's claim or the maintainability of the representation. Instead, the Court accepted the undertaking given by the petitioner's counsel to file an application for fixing a special rate, including an ad-on, within one week. The Court directed that if such an application is filed before the Assistant Commissioner, GST, Dibrugarh, the authorities, including the Principal Commissioner of GST, may pass an order as advisable under the law. The Court clarified that it was not making any observation on the merits of the claim or the maintainability of the representation. The writ petition was closed based on this undertaking and the proposed action by the authorities. No specific section of the GST Act was discussed in detail, but the implied context relates to the process of determining tax rates or special considerations under the GST regime.
Facts
The petitioner, M/s North East Hi Tech, a partnership firm, filed a writ petition before the Gauhati High Court. The petitioner's counsel provided an undertaking to file an application for fixing a special rate, including an ad-on, within one week. The respondents are the Union of India, the Commissioner of Central Goods and Service Tax and Central Excise, Dibrugarh, and the Deputy Commissioner, CGST Division Tinsukia. The court was informed that upon filing the application, the authorities, including the Principal Commissioner of GST, would pass an order as advisable under the law. If the application was not filed, there would be no further requirement from the respondent authorities.
Key Issues
1. Whether the petitioner's application for fixing a special rate, including an ad-on, is maintainable under the GST law? (Mixed question of law and fact) 2. What is the appropriate procedure for the GST authorities to follow upon receiving such an application? (Question of law) Petitioner's Contention: The petitioner, through its counsel, undertook to file an application for fixing a special rate, including an ad-on. The expectation is that the GST authorities will consider and pass an order on this application as per the law. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents. The order indicates that the respondents will act upon the petitioner's undertaking.
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Page No.# 1/2 GAHC010018622021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/822/2021 M/S NORTH EAST HI TECH A PARTNERSHIP FIRM FORMED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT, 1932, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT UDYOG NAGAR, PORBOTIA MAKUM ROAD, TINSUKIA, 786125 ASSAM, REPRESENTED BY ITS PARTNERSHIP SRI SAJJAN KUMAR GOEL, S/O DEVI DAYAL GOEL, AGED ABOUT 64 YEARS, RESIDENT OF TINSUKIA, ASSAM VERSUS THE UNION OF INDIA AND 2 ORS THROUGH THE FINANCE SECRETARY MINISTRY OF FINANCE TO THE GOVT. OF INDIA, NORTH BLOCK, PARLIAMENT HOUSE, NEW DELHI 110001 2:COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE DIBRUGARH CR BUILDING LANE F DIBRUGARH 786003 ASSAM 3:DEPUTY COMMISSIONER CGST DIVISION TINSUKIA CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE TINSUKIA DURGABARI ROAD TINSUKIA 78612 Advocate for the Petitioner : MR. D SAHU
Page No.# 2/2 Advocate for the Respondent : ASSTT.S.G.I.
BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA O R
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