The Union Of INDIA And 3 Ors. vs. M/S Joyshree Powerol

Held

The Court held that both parties agreed that the present writ appeal is covered by the judgment and order passed on 08.10.2021 in Writ Appeal No. 162/2021 (The Union of India & 4 Ors. -Vs- M/s Keshari Industries). Consequently, the Court disposed of this writ appeal in the same terms as the directions contained in the aforesaid lead judgment. The specific findings, reasoning, and ratio decidendi of the lead judgment are not detailed in this excerpt, nor are the operative directions explicitly stated beyond being in the same terms as the lead judgment. No issues were expressly left undecided.

Facts

This case involves a writ appeal filed by the Union of India and other GST authorities against M/s Joyshree Powerol. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned. The procedural history indicates that this is a writ appeal before the Gauhati High Court, and the parties have agreed that the matter is covered by a previous judgment delivered on the same day 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.

Key Issues

1. Whether the present writ appeal is covered by the judgment and order passed on 08.10.2021 in Writ Appeal No. 162/2021 (The Union of India & 4 Ors. -Vs- M/s Keshari Industries). Petitioner's Argument: The learned counsel for the appellants (Union of India and others) stated that both sides agree that this case is covered by the aforementioned judgment. Revenue/State's Argument: The learned senior counsel for the respondent (M/s Joyshree Powerol) also agreed that the case is covered by the lead judgment.