Shiva Coke Industries 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 petitioner was found entitled to the exemption, consequential orders were to be passed. Otherwise, a copy of the reasoned order was to be communicated to the petitioner. The writ petition was disposed of based on this agreement.
Facts
The petitioner, Shiva Coke Industries, an assessee under the Excise Act, 1944, sought an exemption from excise duty under notification No. 20/2007-CE dated 25.04.2007. The respondent authorities had not yet considered this claim. The petitioner approached the High Court with this limited grievance. The petitioner proposed to submit a detailed representation to the Principal Commissioner, GST at Guwahati, requesting a reasoned order on their claim for exemption. The respondent GST authority did not object to this proposal.
Key Issues
1. Whether the petitioner should be allowed to submit a detailed representation before the Principal Commissioner, GST, Guwahati, for consideration of their claim for excise duty exemption under notification No. 20/2007-CE dated 25.04.2007? Petitioner's contention: The petitioner argued that their claim for excise duty exemption had not been considered by the respondent authorities and sought permission to submit a detailed representation to the Principal Commissioner, GST, Guwahati, for a reasoned decision. Revenue's contention: The respondent GST authority did not object to the petitioner's proposal to submit a representation and have their claim considered.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010151632021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5141/2021 SHIVA COKE INDUSTRIES A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI ANUKUL CHANDRA STREET, KOLKATA 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL. DALMAGAON, NEAR RANGIA IN THE DIST. OF KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI SANJAY JAIN VERSUS THE UNION OF INDIA AND 8 ORS REPRESENTED BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2:THE UNDER SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE (DEPTT. 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 ASSTT. COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) BHANGAGARH G.S. ROAD GUWAHATI. 5:THE DEPUTY COMMISSIONER GOODS AND SERVICE TAX
Page No.# 2/3 (EARLIER KNOWN AS DEPUTY COMMISSIONER OF CENT
The judgment continues below.
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