Raj 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 on this representation within two months of its receipt. 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 between the parties.
Facts
The petitioner, Raj Coke Industries, an assessee under the Excise Act, 1944, approached the High Court with a grievance that their 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, GST, Guwahati, for consideration of their exemption claim and to pass a reasoned order. The respondent GST authorities did not object to this proposal. The writ petition was filed before the Gauhati High Court.
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 exemption from excise duty under notification No. 20/2007-CE dated 25.04.2007? (Question of procedure/relief). Petitioner's contention: The petitioner argued that their claim for excise duty exemption had not been considered and sought the court's direction for the Principal Commissioner to pass a reasoned order on their representation. Revenue's contention: The respondent GST authorities did not object to the petitioner's proposal to submit a detailed representation and have the matter decided by the Principal Commissioner.
Sections Cited
notification No.20/2007-CE
AI-generated summary — verify with the full judgment below
Page No.# 1/4 GAHC010152142021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5038/2021 RAJ 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, P.S. PUTHIMARI, RANGIA, KAMRUP AND IN THE PRESENT PRODEEDINGS REPRESENTED BY SRI HANSRAJ JAIN ONE OF THE PARTNERS OF THE PETITIONER FIRM. 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 DELH 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) BHANGAGRH
Page No.# 2/4 G.S. ROAD GUWAHATI. 5:THE DEPUTY COMMISSIONER GOODS AND SERVICE TAX (EARLIER KNOWN AS DEPUTY
The judgment continues below.
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