M/S. Godrej Consumer Products LTD. vs. Union Of INDIA And 2 Ors.
Held
The Court held that the Interlocutory Application (Civil) No. 2095 of 2020 was not pressed by the petitioner. Consequently, the Court dismissed the said application. The reasoning was based solely on the petitioner's counsel's submission that the application was not being pursued. No substantive arguments on the merits of any GST-related matter were heard or decided. The operative direction was the dismissal of the interlocutory application.
Facts
The petitioner, M/s. Godrej Consumer Products Ltd., filed an Interlocutory Application (Civil) No. 2095 of 2020 in Writ Petition (Civil) No. 3868 of 2020 before the Gauhati High Court. The application was filed against the Union of India and other GST authorities. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history relevant to this specific application is that it was filed in a pending writ petition.
Key Issues
The primary issue before the Court was whether the Interlocutory Application (Civil) No. 2095 of 2020, filed in WP(C)/3868/2020, should be pressed by the petitioner. The petitioner's counsel indicated that the application was not pressed. The respondent department was represented by Mr. S.C. Keyal, learned A.S.G.I. No specific legal provisions were named in relation to the application itself, as the core of the matter was the petitioner's decision not to proceed with the interlocutory application.
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Page No.# 1/2 GAHC010173452020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2095/2020 M/S. GODREJ CONSUMER PRODUCTS LTD. (FORMERLY GODREJ HOUSEHOLD PRODUCTS LTD. AND BEFORE THAT KNOWN AS GODREJ SARA LEE LTD.), A LIMITED LIABILITY COMPANY WITHIN THE MEANING OF THE COMPANIES ACT, 1956,AND HAVING ITS REGISTERED OFFICE AT PIROJSHANAGAR, EASTERN EXPRESS, HIGHWAY, VIKHROLI (E), MUMBAI-400079 AND ITS REGISTERD PLACE OF BUSINESS AND FACTORY AT APDC COMPLEX, CITI, KALAPAHAR, GUWAHATI- 781016, ASSAM VERSUS UNION OF INDIA AND 2 ORS. THROUGH THE FINANCE SECRETARY MINISTRY OF FINANCE,HAVING HIS OFFICE AT NORTH BLOCK, NEW DELHI-1100001 2:THE COMMISSIONER GUWAHATI O/O THE CENTRAL GOODS AND SERVICE TAX GUWAHATI GST. BHAVAN KEDAR ROAD GUWAHATI ASSAM 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI DIVISION GUWAHATI ASSA Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : MR. S C KEYAL
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BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIK
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