Writ petition over a GST/central excise matter was disposed of after both counsel agreed the issue was covered by the Apex Court's VVF Limited decision; the impugned order dated 22.06.2017 was set aside and quashed.
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GAHC010048152017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6996/2017
M/S. LOTUS INDUSTRIES and ANR.
A FIRM HAVING ITS OFFICE AND FACTORY AT MALINI BEEL INDUSTRIAL AREA CHIRUKANDI SILCHAR DIST. CACHAR- 788003 ASSAM REP. BY SRI NITESHJAIN THE PROPRIETOR OF FIRM.
2: SRI NITESH JAIN S/O SRI ANIL KUMAR JAIN R/O 6E MALINI BEEL INDUSTRIAL AREA SILCHAR- 788003 ASSAM VERSUS
THE UNION OF INDIA and 3 ORS.
REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001.
2:THE COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX
GUWAHATI
ASSAM -781005.
3:THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX
CENTRAL EXCISE DIVISION SILCHAR ASSAM - 793001.
4:THE ASSISTANT COMMISSIONER OF GST and CENTRAL EXCISE COMMISSIONERATE
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HQRS ADJ BHANGAGARH GUWAHATI- 781005.
-----------Advocate for : MS. N GOGOI Advocate for : SC EXCISE & CUSTOMS appearing for THE UNION OF INDIA and 3 ORS.
BEFORE
HON’BLE MR. JUSTICE KAUSHIK GOSWAMI ORDER
16.05.2024
Heard Ms M L Gope, learned counsel for the petitioners. Also heard Mr S C Keyal, learned Senior Standing Counsel for the GST Department.
rendered by the Apex Court in the case of Union of India & Another –Vs- M/s VVF
Limited and Another; reported in (2020) 20 SCC 57.
disposed of in terms of the decision of the Apex Court in M/s VVF Limited (supra).
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with law in terms of the aforesaid decision of the Apex Court.
JUDGE
Comparing Assistant
1 issue framed by the court
Whether the impugned order dated 22.06.2017 issued by respondent No. 3 should be set aside in terms of the Apex Court decision in VVF Limited.
Colour shows how this judgement treated each authority
Union of India & Another Vs M/s VVF Limited and AnotherApplied¶2
(2020) 20 SCC 57 · Who else cites this
M/S. LOTUS INDUSTRIES
SRI NITESH JAIN
THE UNION OF INDIA
THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, GUWAHATI
THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, CENTRAL EXCISE DIVISION SILCHAR
THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE COMMISSIONERATE, GUWAHATI
Kaushik Goswami
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
