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DEVASHIS BARUAH
North East Hi-Tech A Partnership Firm Formed Under The Provisions Of The Partnership Act – Appellant
Versus
Union Of India And Ors. Through The Finance Secretary – Respondent
JUDGMENT :
Heard Mr. D.Sahu, the learned counsel for the Petitioner, Mr. Girin Pegu, the learned counsel appearing on behalf of the Respondent No. 1 and Mr. S.C. Keyal, the learned Standing Counsel for the GST Department.
2. The present writ petition under 226 of the Constitution has been filed challenging the Order No.02/SR/(09-10/10-11/11-12/12-13/13-14/14-15/15-16/16-17/17-18/18-19/PR.COMMR.2021-22 dated 5/8/2021 and for a direction to the Respondent Nos. 2 and 3 to expedite the proceedings relating to special rate fixation and not to initiate any recovery proceedings till the special rate asserted by the Respondent No. 2.
3. The case of the petitioner in brief is that the Petitioner firm is an industrial unit carrying on manufacturing of M.S. Ingot falling under CETSH-72 of the Central Excise Tariff Act, 1985. The Government of India, Ministry of Commerce and Industry, Department of Industrial Policy and Promotion vide the Office Memorandum dated 1/4/2007 announced the North East Industrial and Investment Promotion Policy (NEIIPP), 2007. In terms with the said industrial policy of the year 2007, various exemptions were assured to all new units as well as existing units which go in
Point of Law : Doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but f....
Excise Tariff - Manufacture of excisable products - Fixation of a special rate - In earlier order it was an agreed stand of respondent GST Department that application of petitioner requesting for fix....
The court emphasized that delays in filing applications for excise duty refunds should be considered in light of extraordinary circumstances, such as the Covid-19 pandemic, and that entitlement to re....
Point of Law : No limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy prescriptions under the said notification.
Section 3(B)(b) of Act enables levy of electricity duty upon cancellation of exemption.
Estoppel of the Department from raising the objection of limitation based on their previous submission.
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