Skj Coke Industries LTD vs. The Union Of INDIA And 8 Ors
Held
The Court allowed the petitioner to submit a detailed representation to the Principal Commissioner, GST, Guwahati, outlining their claim for excise duty exemption. The Principal Commissioner was directed to pass a reasoned order within two months of receiving the representation. If the Commissioner found the petitioner entitled to the exemption, necessary consequential orders were to be passed. Conversely, if the petitioner was not found entitled, a copy of the reasoned order was to be communicated to them. The Court did not decide on the merits of the exemption claim itself, but rather on the procedural step of allowing the representation and requiring a reasoned decision.
Facts
The petitioner, SKJ Coke Industries Ltd., an assessee under the Excise Act, 1944, approached the Gauhati High Court with a grievance that their claim for excise duty exemption under notifications No. 32/99-CE and 33/99-CE dated 08.07.1999 had not been considered by the respondent authorities. The petitioner sought to submit a detailed representation to the Principal Commissioner, GST at Guwahati, for consideration of their exemption claim. The respondent GST counsel did not object to this proposal. The Court considered the agreement between the parties regarding the petitioner's request.
Key Issues
1. Whether the petitioner should be allowed to submit a detailed representation to the Principal Commissioner, GST, Guwahati, for their claim of excise duty exemption under notifications No. 32/99-CE and 33/99-CE dated 08.07.1999, and if so, whether the Principal Commissioner should pass a reasoned order thereon. The petitioner argued that their claim for exemption had not been considered and sought permission to submit a detailed representation to the Principal Commissioner, GST, Guwahati, requesting a reasoned order on their claim. The respondent GST counsel did not object to this proposal.
Sections Cited
notifications No.32/99-CE and 33/99- CE
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Page No.# 1/4 GAHC010180422021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5822/2021 SKJ COKE INDUSTRIES LTD A LTD. COMPANY REGD. UNDER THE COMPANIES ACT, 1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A, BIPLAB ANUKUL, CHANDRA STREET, 5-F ELECTRONIC CENTRE, KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT PASCHIM BORAGAON, NH- 37, GUWAHATI IN THE DISTRICT OF KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS DIRECTORS SRI HANSRAJ JAIN VERSUS THE UNION OF INDIA AND 8 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI 2:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE (DEPTT. OF REVENUE) NEW DELHI 3:THE COMM. GOODS AND SERVICE TAX (EARLIER KNOWN AS COMM. OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S.ROAD GHY 4:THE ASSTT. COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS ASSTT. COMM. OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S.ROAD GHY
Page No.# 2/4 5:THE DY. COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS DY. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX)
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