Gauhati High Court
M/S Apeejay Tea Limited vs The Union Of India And 2 Ors on 15 May, 2024
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/3
GAHC010121542023
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3241/2023
M/S APEEJAY TEA LIMITED
(PROP- TALAP TEA ESTATE),
A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES
ACT, 1956,
HAVING ITS REGISTERED OFFICE AT APEEJAY HOUSE, 15, PARK STREET,
KOLKATA- 700016, WEST BENGAL,
HAVING ITS TEA ESTATE AT AND P.O.- TALAP, DIST.- TINSUKIA, PIN-
786156,
IN THE STATE OF ASSAM
ENGAGED IN MANUFACTURING OF TEA AND TEA WASTE
REPRESENTED BY ITS MANAGER (TAXATION)
SIR SAGAR MANDAL, S/O LATE ANIL KUMAR MANDAL,
AGED ABOUT 52 YEARS, RESIDENT OF 6/17/7, KAILASH GHOSH ROAD,
BEHALA,
KOLKATA- 700008 (W.B.).
VERSUS
THE UNION OF INDIA AND 2 ORS
THROUGH THE FINANCE SECRETARY,
MINISTRY OF FINANCE TO THE GOVT. OF INDIA,
NORTH BLOCK, PARLIAMENT HOUSE,
NEW DELHI- 110001.
2:PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
AND CENTRAL EXCISE
DIBRUGARH
MILAN NAGAR
F- LANE
P.O.- C.R. BUILDING
DIBRUGARH
Page No.# 2/3
PIN- 786003
ASSAM.
3:ASSISTANT COMMISSIONER
CGST TINSUKIA DIVISION
TINSUKIA
DURGABARI ROAD
TINSUKIA
P.O. AND DIST.- TINSUKIA
PIN- 786123 (ASSAM)
Advocate for the Petitioner : MR. D SAHU
Advocate for the Respondent : DY.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
15.05.2024 Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST.
This writ petition has been filed by the petitioner with as many as 5 (five) numbers of prayers. The prayer no.(i) is quoted herein below:
"(i) Declaring Clause (iv) of Sub-Section (3) of Section 140 of the CGST Act, 2017 is arbitrary and violative of Article 14, 19 and 265 of the Constitution of India and requires to be strike down in the ends of justice;
..........."
Since the prayer no.(i) pertains to striking down of declaration of Clause (iv) Page No.# 3/3 of Sub-Section (3) of Section 140 of the CGST Act, 2017, the matter is required to be heard by a Division Bench of this Court. Registry will accordingly do the needful at the earliest. List accordingly.
JUDGE Comparing Assistant