Barak Valley Cements LTD vs. Deepak Arora And 2 Ors
Held
The Court took note of the submissions made by the learned standing counsel for the GST, who represented the respondents. The counsel, on instructions, stated that the order dated October 14, 2020, had not been violated. Specifically, it was submitted that the EWB Portal of the petitioner was not blocked as of that date and would not be blocked in the future without obtaining the leave of the Court. The learned senior counsel for the petitioner did not dispute these submissions. In light of the respondents' assertion that there was no violation of the Court's previous order and that the EWB Portal remained accessible and would not be blocked without leave, the Court found no grounds to proceed with the contempt petition. Consequently, the contempt petition was closed and disposed of.
Facts
The petitioner, Barak Valley Cements Ltd., filed a contempt petition (Cont.Cas(C)/594/2020) alleging violation of a previous order dated October 14, 2020, passed by the Gauhati High Court. The petitioner contended that the Electronic Way (EWB) Portal was blocked, preventing them from conducting business. The respondents, including the Union of India and GST authorities, were represented by Mr. S.C. Keyal. The previous order had directed that the petitioner's EWB Portal would not be blocked without the leave of the Court. The contempt petition was filed against various GST officials, including the then Chief Commissioner and Principal Commissioner.
Key Issues
1. Whether the respondents have violated the order dated October 14, 2020, by blocking the petitioner's EWB Portal without the leave of the Court, thereby constituting contempt of court? Petitioner's argument: The petitioner alleged that the blocking of their EWB Portal constituted a direct violation of the Court's order, which stipulated that such action could only be taken with prior leave. Respondents' argument: The learned standing counsel for the GST, representing the respondents, submitted on instructions that the order dated October 14, 2020, had not been violated. They asserted that the petitioner's EWB Portal was not blocked as of the date of the submission and would not be blocked without the leave of the Court. The respondents did not rely on any specific provisions, circulars, or precedents in their submission regarding the non-violation of the order.
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Page No.# 1/3 GAHC010146392020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4334/2020 BARAK VALLEY CEMENTS LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT 202, ROYAL VIEW, B.K. KAKOTI ROAD, ULUBARI, GUWAHATI, DIST-KAMRUP (M), ASSAM AND ITS INDUSTRIAL UNIT AT DEBENDRANAGAR, JHOOM BASTI, BADARPURGHAT, DIST-KARIMGNAJ, ASSAM. REPRESENTED BY SRI BANWARILAL PAREEK, THE MANAGER OF THE PETITIONER COMPANY VERSUS THE UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 2:SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 3:JOINT SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110011 4:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 5:ASSISTANT COMMISSIONER
Page No.# 2/3 CENTRAL GOODS AND SERV
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