Assam Cricket Association vs. The Union Of INDIA And 4 Ors.
Held
The Court held that the application submitted by the Assam Cricket Association, pursuant to the judgment dated 04.05.2020 in WP(C)No.2149/2020, may be disposed of by the applicants/respondents within a further period of two months. The Court reasoned that since the writ petitioner did not object to the extension, the prayer could be allowed. The interlocutory application was thus allowed in the terms specified. The operative direction is to grant the extension of time for disposal of the application. No specific amount in dispute or tax period was mentioned in this interlocutory application.
Facts
This matter concerns an interlocutory application filed by the Union of India and other revenue authorities, who were respondents in Writ Petition (Civil) No. 2149/2020. The original writ petition was filed by the Assam Cricket Association. A previous judgment dated 04.05.2020 in WP(C)No.2149/2020 had mandated that the respondent authorities must pass an order on the petitioner's application within two months of its receipt, provided the application was filed within 15 days of obtaining the certified copy of the order. The current application seeks an extension of this two-month period by another two months. The writ petitioner (Assam Cricket Association) did not object to this request.
Key Issues
1. Whether the time period for the respondent authorities to dispose of the application submitted by the writ petitioner, pursuant to the judgment dated 04.05.2020 in WP(C)No.2149/2020, should be extended by an additional two months. Petitioner's Argument: The Assam Cricket Association, the writ petitioner, did not object to the prayer for extension. Revenue's Argument: The Union of India and other revenue authorities, the applicants in the interlocutory application, prayed for an extension of the two-month period stipulated in the previous order by another two months.
AI-generated summary — verify with the full judgment below
Page No.# 1/4 GAHC010126772020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil) 1473/2020 1:THE UNION OF INDIA AND 4 ORS. REP. BY THE SECY. TO THE MINISTRY OF FINANCE, DEPTT. OF REVENUE, NEW DELHI-1 2: THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE GOVT. OF INDIA NEW DELHI 3: THE PRINCIPAL COMMISSIONER CENTRAL GST GST BHAWAN GHY 4: THE DESIGNATED COMMITTEE CONSTITUTED UNDER RULE 5 OF THE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) RULES 2019 HEADED BY THE PRINCIPAL COMMISSIONER CENTRAL GST GHY 5: ADDL. DIRECTOR GENERAL DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE KOLKATA ZONAL UNI VERSUS 1:ASSAM CRICKET ASSOCIATION HAVING ITS OFFICE AT ACA STADIUM BARSAPARA GHY-18, DIST.- KAMRUP (M), ASSAM AND REP. BY ITS AUTHORIZED REPRESENTATIVE
Page No.# 2/4 SRI DEVAJIT SAIKIA, SECRETARY, ASSAM CRICKET ASSOCIATION
Advocate for the Petitioner : ASSTT.S.G.I. Advocate for the Respondent : MR B GOGOI Linked Case : WP(C) 2149/2020 1:ASSAM CRICKET ASSOCIATION HAVING ITS OFFICE AT ACA STADIUM BARSAPARA GH
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