M/S. Bharat Aluminum Co. LTD. vs. Union Of INDIA
Held
The Court, without entering into the merits of the case regarding the petitioner's entitlement, acknowledged the submission that a subsequent circular (No. 79/53/2018-GST dated 31.12.2018) had been issued which provided clarifications favorable to the petitioner. Based on this development, the Court decided to remit the matter back to the respondent No.3 (Assistant Commissioner State Tax, Korba). The respondent No.3 is directed to reconsider the petitioner's case and grievances in light of the subsequently issued circular. The Court expects an appropriate decision to be taken by respondent No.3 at the earliest, preferably within 45 days from the receipt of the order. No specific issue was left undecided; the entire matter was remitted for reconsideration.
Facts
The petitioner, M/s. Bharat Aluminum Co. Ltd., challenged an order dated 14.06.2018, specifically concerning Circular No. 1/1/2017 regarding compensation cess dated 26.07.2017 and CBEC Circular No. 45/19/2018-GST dated 30.05.2018. During the hearing, the petitioner's counsel informed the Court that the Government of India, Ministry of Finance, Department of Revenue, had subsequently issued Circular No. 79/53/2018-GST dated 31.12.2018. This new circular provided clarifications on the very issues disputed in the writ petition and was favorable to the petitioner. The petitioner also stated that they had been receiving benefits based on this subsequent circular from January 2018 onwards.
Key Issues
1. Whether the impugned order dated 14.06.2018, to the extent it relies on Circular No. 1/1/2017 (dated 26.07.2017) and CBEC Circular No. 45/19/2018-GST (dated 30.05.2018), is sustainable in light of subsequent clarifications issued by the revenue. Petitioner's contention: The petitioner argued that a subsequent circular, No. 79/53/2018-GST dated 31.12.2018, issued by the Government of India, Ministry of Finance, Department of Revenue, clarified the disputed issues in their favor. They further contended that they have been receiving benefits based on this subsequent circular since January 2018. The petitioner relied on this subsequent circular as a basis for their grievance. Revenue's contention: The judgment does not record any specific arguments made by the revenue or state in response to the petitioner's submissions regarding the subsequent circular.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No.
161 of 2018 M/s. Bharat Aluminum Co. Ltd. A Company Incorporated Under The Companies Act. 1956, Having Its Registered Office At Aluminum Sadan Core-6, Scope Office Complex, 7-Lodi Road, New Delhi- 110003 And Central Marketing Office At Marketing Department, Utpadan Bhavan, Post Office Balco Nagar, Korba- 495684 (Chhattisgarh) Through Its AGM (Finance) And Power Of Attorney Sachin Kumar, 38 Years, S/o Shri Vijay Kumar ---- Petitioner Versus
Union Of India Ministry Of Finance (Dept. Of Revenue) Thro' Joint Secretary, Nirman Bhawan, New-Delhi.
Commissioner State Tax, Goods And Services Tax, Raipur, Civil Lines, Near Rajbhavan, Raipur, Chhattisgarh.
Assistant Commissioner State Tax, Goods And Services Tax, Korba, Nagar Nigam, Korba, Chhattisgarh. ---- Respondents For Petitioner : Mr. M.P. Devnath, Advocate along with Mr. Raja Sharma, Advocate For State : Mr. Chandresh Shrivastava, Dy. A.G. Hon'ble Shri Justice P. Sam Koshy Order on Board 06/11/2019
The challenge in the present writ petition was to the impugned order dated 14.06.2018 (Annexure P/1) to the extent of circular No. 1/1/2017 in respect of the compensat
The judgment continues below.
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