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Judgment
Sanjib Banerjee, CJ
The matter had been previously adjourned to ascertain whether the Union had preferred any appeal against a judgment and order of May 13, 2022 passed by the Gauhati High Court on the same issues that arise in the present case.
It is submitted by learned DSGI that no appeal has been preferred by the Union against the relevant order passed by the Gauhati High Court in WP (C) No. 740/2022. Indeed, it is fairly pointed out by learned DSGI that a previous judgment of this Court of April 28, 2022 passed in WP (C) No. 264/2021 (Shree Shakambari Ferro Alloys v. Union of India) had also dealt with the same legal issues.
In view of such previous judgment of this Court and the said judgment of the Gauhati High Court, the writ petition succeeds to the extent that the orders passed by the Central Goods and Services Tax Authorities rejecting the writ petitioner’s applications for fixation of special rate for financial years 2013-14, 2014-15, 2015-16 and 2017-18 are set aside and the relevant applications are restored before the Commissioner, CGST, Shillong for them to be considered in accordance with law and in the light of the two aforesaid judgments of this Court and of the Gauhati High Court. Further, the impugned orders dated December 22, 2021 for financial years 2014-15, 2015-16 and 2017-18 are set aside and the demand contained in the letter dated January 25, 2022 is stayed. The demand contained in the letter dated January 25, 2022 will revive upon the further rejection of the applications for special rate, upon such applications being considered in the light of the aforesaid two judgments.
It is clarified that the Department will no longer reject the relevant applications on the ground of delay but will go into the merits of the application and decide the same.
WP (C) No. 162 of 2022 is allowed as above.
There will, however, be no order as to costs.