Disposed

M/S. Lotus Industries and Anr. v. the Union of India and 2 Ors.

Gauhati HC15 May 2024WP(C)/6779/2017

Case brief

AI extract

What is this about?

Writ petition concerning an excise/GST issue conceded by both sides to be covered by the Supreme Court's VVF Limited decision. The court quashed the impugned order dated 30.06.2017 and allowed respondents to proceed in accordance with law in terms of that decision.

What did the court decide?

Impugned order dated 30.06.2017 set aside and quashed; respondents at liberty to proceed in accordance with law per the Apex Court decision.

M/S. Lotus Industries and Anr. Vs the Union of India… — GST and Indirect Tax | Gauhati HC (2024)

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Page No.# 1/2

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GAHC010048152017

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : WP(C)/6779/2017

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M/S. LOTUS INDUSTRIES and ANR.

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A FIRM HAVING ITS OFFICE AND FACTORY AT MALINI BEEL INDUSTRIAL AREA, CHIRUKANDI, SILCHAR, DIST. CACHAR-788003, ASSAM, REPRESENTED BY SRI NITESH JAIN, THE PROPRIETOR OF THE FIRM.

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2: NITESH JAIN S/O. SRI ANIL KUMAR JAIN R/O. 6E MALINI BEEL INDUSTRIAL AREA SILCHAR-788003 ASSAM

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VERSUS

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THE UNION OF INDIA and 2 ORS.

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REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI-110001

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2:THE COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX

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GUWAHATI ASSAM-781005.

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3:THE ASSTT. COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX

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CENTRAL EXCISE DIVISION SILCHAR ASSAM-793001

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Advocate for the Petitioner : MR.M L GOPE

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Advocate for the Respondent :

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Page No.# 2/2

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BEFORE

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HON’BLE MR. JUSTICE KAUSHIK GOSWAMI ORDER

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16.05.2024

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Heard Ms M L Gope, learned counsel for the petitioners. Also heard Mr S C Keyal, learned Senior Standing Counsel for the GST Department.

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Mr S C Keyal, learned Senior Standing Counsel for the GST Department, fairly submits that the issue involved in this writ petition is squarely covered by the decision rendered by the Apex Court in the case of Union of India & Another –Vs- M/s VVF

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Limited and Another; reported in (2020) 20 SCC 57.

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Ms M L Gope, learned counsel for the petitioner concedes to the submission made by the learned Senior Standing Counsel appearing on behalf of the GST Department.

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In view of the aforesaid endorsements made by the learned counsels appearing for both the parties, this Court is of the considered view that the present writ petition can be

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disposed of in terms of the decision of the Apex Court in M/s VVF Limited (supra).

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Ordered accordingly.

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Resultantly, the impugned order dated 30.06.2017, issued by the respondent No. 3, stands set aside and quashed and the respondents are at liberty to proceed in accordance

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with law in terms of the aforesaid decision of the Apex Court.

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In view of the above observation, this writ petition stands disposed of.

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JUDGE

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Comparing Assistant

M/S. Lotus Industries and Anr. v. the Union of India and 2 Ors.

Case brief

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M/S. Lotus Industries and Anr. v. the Union of India and 2 Ors.

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