The Union Of INDIA And 2 Ors. vs. Pdp Steel LTD.
Held
The Court held that the present writ appeal is covered by the judgment and order passed on 08.10.2021 in Writ Appeal No.162/2021 and a batch of other writ appeals. Consequently, this writ appeal was disposed of in the same terms as the directions contained in the aforesaid judgment and order. The specific findings or reasoning from the lead judgment are not elaborated upon in this excerpt, but the operative direction is that the appeal follows the precedent set by the lead case. No specific amount in dispute or tax period was mentioned, and the judgment does not expressly leave any issue undecided, other than the implicit reliance on the reasoning of the lead judgment.
Facts
This case involves a writ appeal filed by the Union of India and other GST authorities against PDP Steel Ltd. The specific tax period and the order or action under challenge are not detailed in the provided judgment excerpt. The procedural history indicates that the matter was heard through video conferencing. Both parties agreed that the present case is covered by a judgment and order passed on the same day (08.10.2021) in a batch of writ appeals, with Writ Appeal No.162/2021 (The Union of India & 4 Ors. -Vs- M/s Keshari Industries) being the lead case. Consequently, this writ appeal was disposed of in the same terms as the directions in the aforementioned lead judgment.
Key Issues
1. Whether the present writ appeal is covered by the judgment and order passed in Writ Appeal No.162/2021 (The Union of India & 4 Ors. -Vs- M/s Keshari Industries) and other connected matters. Contentions: Petitioner (Union of India and Ors.): Argued that the present case is identical in its factual and legal matrix to Writ Appeal No.162/2021 and a batch of other writ appeals decided on the same day. Therefore, the outcome of this appeal should mirror the decision in those lead cases. Respondent (PDP Steel Ltd.): Did not present separate arguments but agreed with the petitioner that the case is covered by the aforementioned lead judgment and order, implying acceptance of the outcome in those cases.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010117312021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WA/262/2021 THE UNION OF INDIA AND 2 ORS. REPRESENTED BY SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110011. 2: THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONER GST BHAWAN 5ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3: ASSISTANT COMMISSIONER GUWAHATI DIVISION-II GST AND CENTRAL EXCISE GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001. VERSUS PDP STEEL LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AND FACTORY AT BONDA NARENGI GUWAHATI-781026 ASSAM AND IN THE PRESENT PROCEEDING REP. BY SRI MISHRILAL RAJAK THE AUTHORIZED SIGNATORY OF THE COMPANY. ------------ Advocate for : MR. S C KEYAL
Page No.# 2/2 Advocate for : appearing for PDP STEEL LTD.
– B E F O R E – HON’BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
08-10-2021
The matter is taken up through
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