Geep Industries (India) Pvt Ltd v. The Union of India and 6 Ors

ORDER Date : 19.04.2024

Heard Mr. P. K. Bora, learned counsel for the petitioner. Also heard Mr. R. K. Dev Choudhury, learned Asstt. SGI for the respondent Nos. 1 to 4 and Mr. S. C. Keyal, learned standing counsel, GST (respondent Nos. 5 to 7).

¶2The petitioner is challenging Notification No. F. No. 10(1)/2017-DBA-II/NER Page No.# 3/3 dated 05.10.2017 and the consequential Circulars dated 27.11.2017, 30.11.2017 and 10.01.2019 issued by the Central Board of Excise and Custom, Ministry of Finance, Department of Revenue.

¶3It is submitted at the bar that the present case is covered by the decision of the Hon'ble Apex Court reported in (2023) 1 SCC 386 in the case of Hero Motocorp Ltd. Vs. UOI and Others. It is further submitted at the bar that the presnet case can be disposed of in terms of the direction passed by the Apex Court in paragraph 96 of the aforesaid Judgment. The relevant paragraph 96 of the aforesaid judgment is quoted hereunder for reference: "96. We, therefore, permit the appellants to make representations to the respective State Government as well as to the GST Council. We also request the State Governments and the GST Council to consider such representations, if made, in accordence with what has been observed hereinabove in an expeditious manner."

¶4In view of the aforesaid endorsement made by the learned counsels for both the parties, this Court finds it fit to dispose of the writ petition with a direction that the petitioner shall make representation before the GST Counsel and upon receipt of the said representation, the GST Counsel shall consider the same in accordance with law within a period of 2(two) months from the date of receipt of a certified copy of the order of this Court.

¶5Ordered accordingly.

¶6With the above observations and directions, this writ petition is disposed of. JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010143782020 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/4332/2020o GEEPoINDUSTRIESo(INDIA)oPVToLTDo HAVINGoITSoREGISTEREDoHEADoOFFICEoA/B-o5,oNANDANVANo INDUSTRIALoESTATE,oNEARoTEENoHATHoNAKA,oOPP.,oETERNITYoMALLo LBSoMARG,oTHANEo(W),o400604.o HAVINGoITSoUNIToAToBRAHMAPUTRAoINDUSTRIALoPARK,oPLOToNO.o20,o AMINGAON,oNORTHoGUWAHATI,oGUWAHATI-o781031,oASSAMoANDoINoTHEo PRESENToPROCEEDINGSoREPRESENTEDoBYoSRIoBISWANATHoPAUL,o AUTHORIZEDoSIGNATORYoOFoTHEoPETITIONERoCOMPANY. VERSUSo THEoUNIONoOFoINDIAoANDo6oORSo REP.oBYoTHEoSECRETARYoTOoTHEoGOVT.oOFoINDIA,oMINISTRYoOFo FINANCE,oDEPTT.oOFoREVENUE,oNORTHoBLOCK,oNEWoDELHI-o110001. 2:SECRETARYoTOoTHEoGOVT.oOFoINIDIA oMINISTRYoOFoCOMMERCEoANDoINDUSTRY oDEPTT.oOFoINDUSTRIALoPOLICYoANDoPROMOTION oUDYOGoBHAWAN oNEWoDELHI-o110107. 3:JOINToSECRETARYoTOoTHEoGOVT.oOFoINDIA oMINISTRYoOFoCOMMERCEoANDoINDUSTRY oDEPTT.oOFoINDUSTRIALoPOLICYoANDoPROMOTION oUDYOGoBHAWAN oNEWoDELHI-o110107. 4:THEoUNDERoSECY.oTOoTHEoGOVT.oOFoINDIA oMINISTRYoOFoFINANCE oDEPTT.oOFoREVENUE oNORTHoBLOCK oNEWoDELHI-o110001. Page No.# 2/3 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001. 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX GUWAHATI- II DIVISION SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGARH GUWAHATI- 781005. 7:CENTRAL BOARD OF EXCISE AND CUSTOMS REPRESENTED BY ITS CHAIRMAN MINITRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : MR. R. DEV CHOUDHURY, ASSTT.S.G.I. (R 1-4) BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI