The Commissioner Of Central Goods And Services Tax vs. M/S Premier Cryogenics LTD.
Held
The provided text is an interim order scheduling a future hearing date. It does not contain any findings or decisions by the Court on the merits of the case. Therefore, what the Court held, the reasoning that led to any decision, the ratio decidendi, and any operative directions are not present in this excerpt. No issues were decided, and no relief was granted or denied.
Facts
This case involves a dispute between Premier Cryogenics Limited (the petitioner) and the Commissioner of Central Excise and Service Tax (the respondent). The specific tax period and the exact order or action under challenge are not detailed in the provided text. The amount in dispute is also not specified. The procedural history indicates that this is an appeal before the Gauhati High Court, with the case number C.Ex.App./84/2018. A linked case, C.Ex.App./2/2020, also involves the same parties. The judgment excerpt shows a brief hearing on August 14, 2023, where the respondent's counsel requested a re-notification of the case, which was granted for August 24, 2023.
Key Issues
The provided text does not contain sufficient information to identify the specific legal questions the Court had to decide or the arguments presented by each side. Therefore, the issues, the provisions they turn on, and the contentions of the petitioner and respondent, including any authorities or precedents relied upon, are not recorded in this excerpt.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010248452018
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : C.Ex.App./84/2018 PREMIER CRYOGENICS LIMITED A PUBLIC LTD. COMPANY FORMED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING IT'S MANUFACTURING UNIT AT SAUKUCHI, LOKHRA ROAD, GUWAHATI-782034, KAMRUP (M), ASSAM AND REPRESENTED BY ITS MANAGING DIRECTOR MR. ABHIJIT BAROOAH 46 YEARS VERSUS THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX CENTRAL EXCISE AND SERVICE TAX, GUWAHATI DIVISION, G.S. ROAD, GUWAHATI 781005 Advocate for the Petitioner : MR. D SARAF Advocate for the Respondent : ASSTT.S.G.I. Linked Case : C.Ex.App./2/2020 THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD MACHKHOWA GHY-01
Page No.# 2/2 VERSUS M/S PREMIER CRYOGENICS LTD. SAWKUCHI LAKHRA ROAD GHY DIST.- KAMRUP (M) ASSAM PIN- 782034 ------------ Advocate for : MR. B SARMAH Advocate for : appearing for M/S PREMIER CRYOGENICS LTD.
BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND OR
The judgment continues below.
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