The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S. Assam Timber Products PVT. LTD.

I.A.(Civil)/3138/2019HC GauhatiGSTCNR GAHC01021889201918 November 2019Bench: HONOURABLE THE CHIEF JUSTICE,HON BLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA2 pages

AI SummaryRemanded

Held

The Court heard the learned counsel for the parties and listed the matter for further hearing on March 19, 2021. No findings were made on any issues, and no reasoning or ratio decidendi was provided. There were no operative directions issued, and no issues were expressly left undecided. The judgment is silent on all substantive aspects of the case.

Facts

The Commissioner of Central Goods and Services Tax and Central Excise (Petitioner) filed an appeal against M/s Assam Timber Products Pvt Ltd (Respondent). The case number is C.Ex.App./13/2019. An interlocutory application, I.A.(Civil)/3138/2019, was also filed in connection with this appeal. The judgment provides no details regarding the specific tax period, the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history is limited to the filing of the appeal and the interlocutory application.

Key Issues

The provided judgment is extremely brief and does not articulate any specific legal questions that the Court had to decide. Consequently, there are no arguments presented by either the Petitioner or the Respondent on any issues. The judgment does not name any provisions of the CGST Act or Rules that were the subject of contention, nor does it refer to any circulars or precedents relied upon by either party.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010138112018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : C.Ex.App./13/2019 THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR, LINE- F, P.O. - C. R. BUILDING, DIBRUGARH- 786003 VERSUS M/S ASSAM TIMBER PRODUCTS PVT LTD RUPAI SIDING DOOMDOOMA, DIST.- TINSUKIA, ASSAM, PIN- 786153 Advocate for the Petitioner : MR. B SARMAH Advocate for the Respondent : MR. A DAS Linked Case : I.A.(Civil)/3138/2019 THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR LINE- F P.O. - C. R. BUILDING DIBRUGARH- 786003. VERSUS M/S. ASSAM TIMBER PRODUCTS PVT. LTD. RUPAI SIDING DOOMDOOMA DIST.- TINSUKIA ASSAM PIN- 786153 Page No.# 2/2 ------------ Advocate for : MR. B SARMAH Advocate for : appearing for M/S. ASSAM TIMBER PRODUCTS PVT. LTD. BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE MANASH RANJAN PATHAK

Date : 05.03.2021 (Sudhanshu Dhulia, CJ)

Heard the learned counsel for the parties.

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.

Create a free account Sign in

See plans and prices

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.