Jai 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 excise duty exemption 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. Conversely, if the claim was rejected, a copy of the reasoned order was to be communicated to the petitioner. The Court did not decide on the merits of the exemption claim itself but facilitated its consideration by the appropriate authority.
Facts
The petitioner, Jai Coke Industries, an assessee under the Excise Act, 1944, approached the Gauhati High Court with a limited grievance that their claim for excise duty exemption 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 of Excise, GST at Guwahati, requesting a reasoned order on their exemption claim. The respondent GST counsel did not object to this proposal. The Court considered the agreement between the parties regarding the procedure.
Key Issues
1. Whether the petitioner should be allowed to submit a detailed representation to the Principal Commissioner of Excise, GST at 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 and sought a direction for the authority to pass a reasoned order after submitting a detailed representation. They relied on the principle that tax authorities should consider and decide on claims made by assessees. Revenue's contention: The respondent GST counsel did not object to the petitioner's proposal to submit a representation and have it decided by the Principal Commissioner.
Sections Cited
Notification No. 20/2007-CE
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Page No.# 1/3 GAHC010153722021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5168/2021 JAI 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 DEPTT. 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 (EARLIER KNOWN AS DEPUTY COMMISSIONER OF CENTRAL EXCISE AND SER
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