Review petition filed by Union of India in GST Department was dismissed as not pressed by the reviewing petitioner following the disposal of the connected Supreme Court SLP. The order is perfunctory.
Review petition dismissed as not pressed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Page No.# 1/3
GAHC010000512021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Review.Pet./4/2021
UNION OF INDIA AND 7 ORS. THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF THE REVENUE) NEW DELHI.
2: THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX ASSAM CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
3: GST COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001.
4: GOODS AND SERVICE TAX NETWORK EAST WING WORLD MARK-1 AEROCITY NEW DELHI.
Page No.# 2/3
6: COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN G.S. ROAD GUWAHATI-06.
7: SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX
CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001.
8: ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001
VERSUS
GEEP INDUSTRIES (INDIA) PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED HEAD OFFICE A/B-5, NANDANVAN INDUSTRIAL ESTATE, NEAR, TEEN HATH NAKA, OPP. ETERNITY MALL LBS MARG, THANE (W) 400604, HAVING ONE OF ITS UNIT AT BRAHMAPUTRA INDUSTRIAL PARK PLOT NO. 20, AMINGAON, NORTH GUWAHATI, GUWAHATI-781031, ASSAM.
Advocate for the Petitioner : SC, GST
Advocate for the Respondent : MR S J SAIKIA
Page No.# 3/3
BEFORE
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
ORDER
03-03-2023
Heard Mr. S.C. Keyal, learned Standing counsel, Central Goods and Service Tax appearing for the review petitioners and Mr. N.N. Dutta, learned counsel for the sole respondent/writ petitioner.
This review petition has been filed by the Union of India in the Central Goods and Service Tax Department against the order dated 05.10.2020 passed by the Court in WP(C) No. 3695/2020 preferred by Geep Industries (India) Private Limited, writ petitioner/sole respondent herein.
This review petition was filed on 04.01.2021 and prior to that, the review petitioners preferred a SLP before the Hon’ble Apex Court against the said order dated 05.10.2020 passed in WP(C) No. 3695/2020.
By order dated 22.07.2022, the Hon’ble Apex Court disposed of said SLP [SLP (C) Nos. 3270932710/2018 and other connected matters] preferred by the review petitioners i.e., Union of India and others with certain directions extending the time till 30.11.2022 to comply with the said order.
In view of the above, the review petitioners are not pressing this review petition.
Accordingly, this review petition stands dismissed as not pressed.
Copy of the order dated 22.07.2022 passed by the Hon’ble Apex Court in said SLP (C) Nos. 32709-32710/2018 and other connected matters, be kept as a part of the record.
JUDGE
Comparing Assistant
UNION OF INDIA AND 7 ORS.
GEEP INDUSTRIES (INDIA) PVT. LTD.
MANASH RANJAN PATHAK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
