Jagati Coke PVT 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 exemption from excise duty under notification No. 20/2007-CE dated 25.04.2007. 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 writ petition was disposed of based on this agreement.
Facts
The petitioner, Jagati Coke Pvt Ltd, an assessee under the Excise Act, 1944, approached the Gauhati High Court with a grievance that its claim for exemption from excise duty under notification No. 20/2007-CE dated 25.04.2007 had not been considered by the respondent authorities. The petitioner sought permission to submit a detailed representation to the Principal Commissioner, Excise, GST at Guwahati, requesting a reasoned order on their claim for exemption. The respondent GST authority did not object to this proposal. The dispute pertains to the claim for excise duty exemption.
Key Issues
1. Whether the petitioner should be allowed to submit a detailed representation to the Principal Commissioner, GST, Guwahati, for consideration of their claim for excise duty exemption under notification No. 20/2007-CE dated 25.04.2007? Contentions: Petitioner: Argued that their claim for excise duty exemption has not been considered and sought permission to submit a detailed representation for a reasoned order. Revenue/State: Did not object to the petitioner's proposal to submit a representation and have a reasoned order passed.
AI-generated summary — verify with the full judgment below
Page No.# 1/4 GAHC010164112021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5552/2021 JAGATI COKE PVT LTD A PVT. LIMITED COMPANY REGISTERED 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 DALMAGAON, NEAR RANGIA, DIST- KAMRUP, GUWAHATI, DIST- KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS DIRECTORS SRI AJAY JAIN VERSUS THE UNION OF INDIA AND 8 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 2:THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NEW DELHI 3:THE COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S ROAD GUWAHATI 4:THE ASSISTANT COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S ROAD
Page No.# 2/4 GUWAHATI 5:THE DEPUTY COMMISSIONER GOODS AND S
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