Green Vision Industries v. The Union of India and 4 Ors

ORDER

17.07.2024

¶1Heard Ms. M.L. Gope, learned counsel for the writ petitioner. Also heard Mr. S.C. Keyal, learned counsel representing the GST authorities.

¶2This writ petition has been filed inter-alia assailing the order dated

08.09.2021 (Annexure-16) passed by the Principal Commissioner i.e. the respondent no.4 rejecting the application filed by the petitioner seeking special rate by holding that the same was barred by limitation.

¶3By referring to a decision of this Court rendered in the case of North East Hi-tech Vs. Union of India [WP(c) 740/2022] by order dated 13/05/2022 passed by the learned Single Judge, Ms. M.L. Gope submits that the matter is covered by the judgement of this Court wherein, it was held that limitation was not applicable for the relevant period and, therefore, the application submitted by the writ petitioner before the respondent no.2 on 30.09.2020 deserves to be considered on merit.

¶4Mr. Keyal, learned Standing Counsel, GST has also submitted in his usual fairness that in view of the decision in the case of North East Hi-tech (supra), the application of the petitioner has to be considered on merit. Page No.# 3/3

¶5If that be so, nothing survives for adjudication in this case. As such, this writ petition is disposed of by providing that the application submitted by the petitioner on 30.09.2020 be considered by the respondent no.2 on merit and dispose of with a reasoned order. F

¶6Facilitating the above, the impugned orders dated 08.01.2021 and

08.09.2021 are hereby set aside. It is also provided that until such time, the exercise as directed by this Court is carried out and completed in accordance with law, no coercive action shall be initiated against the petitioner for recovery of the amount involved in this proceeding.

¶7With the above observation, the writ petition stands disposed of.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010195002021 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/6267/2021o GREENoVISIONoINDUSTRIESo AoPARTNERSHIPoFIRMoREGISTEREDoUNDERoTHEoPROVISIONSoOFoTHEo INDIANoPARTNERSHIPoACT,o1932oANDoHAVINGoITSoOFFICERoANDo FACTORYoAToRAMESWARDHAM,oJOGIPATHARoGAON,oPANITOLAoNEARo GOVINDPURoRAILWAYoSTATIONoTINSUKIAo786183oDIST.oTINSUKIA,oASSAM VERSUSo THEoUNIONoOFoINDIAoANDo4oORSo THROUGHoTHEoFINANCEoSECRETARYoMINISTRYoOFoFINANCEoHAVINGo HISoOFFICEoAToNORTHoBLOCK,oNEWoDELHI-11001 2:THEoCOMMISSIONER oDIBRUGARH oO/OoTHEoCENTRALoGOODSoANDoSERVICEoTAX oDIBRUGARH oASSAM 3:THEoASSISTANToCOMMISSIONER oCENTARLoGOODSoANDoSERVICEoTAX oCENTARLoGSToDIVISIONoTINSUKIA oASSAM 4:PRINCIPALoCOMMISSIONER oCENTRALoGOODSoANDoSERVICEoTAX oO/OoTHEoCENTRALoGOODSoANDoSERVICEoTAX oASSAM 5:CENTRALoBOARDoOFoINDIRECToTAXESoANDoCUSTOMS oREP.oBYoITSoCHAIRMANoDEPTT.oBYoITSoCHAIRMANoDEPTT.oOFoREVENUEo MINISTRYoOFoFINANCEoNORTHoBLOCK oCENTRALoSECRETARIAToNEWoDELHI-11000o Page No.# 2/3 Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC, GST BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI