This court directed the Principal Commissioner, GST, Guwahati to consider the application of the petitioner seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.
Fixation of a special rate for the value addition –— The petitioner with the intention to have the benefits under the Northeastern Industrial Policy of 24.12.1997, had established a manufacturing unit within the Northeastern Region. The petitioners challenged the notifications on the ground of doctrine of promissory estoppels. In the judgment dated 24.06.2009, by which the notifications impugned dated 27.03.2008 and 10.06.2008 were held to be not sustainable in law. The Apex Court vide order dated 07.12.2015 directed the respondents to release 50% of the amount due under the head of Central Excise, as an interim measure. The Apex Court vide its judgment dated 22.04.2020 upheld the notification dated 27.03.2008 as lawful. The petitioner submitted an application on 28.09.2020 before the respondent making a request for fixation of a special rate for the value addition on the manufactured goods. As the applications of the petitioner were not entertained and the department invoked the attachment of some properties of the petitioner. The court in earlier order directed the respondent to consider the aforesaid application of the petitioner dated 28.09.2020 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured. The petitioner submitted that the requirement of requesting for fixation of a special rate in respect of the value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court on 22.04.2020, inasmuch, as long as the matter was pending before the Supreme Court and the interim order dated 07.12.2015 was in operation requiring a refund of 50% of the amount involved, no occasion had arisen for the assessee to claim for the fixation of a special rate in respect of the value addition to the manufactured goods.
Held that:- The Hon’ble High Court directed the respondent to consider the application of the petitioner dated 28.09.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.
This court directed the Principal Commissioner, GST, Guwahati to consider the application of the petitioner seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.
Fixation of a special rate for the value addition –— The petitioner with the intention to have the benefits under the Northeastern Industrial Policy of 24.12.1997, had established a manufacturing unit within the Northeastern Region. The petitioners challenged the notifications on the ground of doctrine of promissory estoppels. In the judgment dated 24.06.2009, by which the notifications impugned dated 27.03.2008 and 10.06.2008 were held to be not sustainable in law. The Apex Court vide order dated 07.12.2015 directed the respondents to release 50% of the amount due under the head of Central Excise, as an interim measure. The Apex Court vide its judgment dated 22.04.2020 upheld the notification dated 27.03.2008 as lawful. The petitioner submitted an application on 28.09.2020 before the respondent making a request for fixation of a special rate for the value addition on the manufactured goods. As the applications of the petitioner were not entertained and the department invoked the attachment of some properties of the petitioner. The court in earlier order directed the respondent to consider the aforesaid application of the petitioner dated 28.09.2020 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured. The petitioner submitted that the requirement of requesting for fixation of a special rate in respect of the value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court on 22.04.2020, inasmuch, as long as the matter was pending before the Supreme Court and the interim order dated 07.12.2015 was in operation requiring a refund of 50% of the amount involved, no occasion had arisen for the assessee to claim for the fixation of a special rate in respect of the value addition to the manufactured goods.
Held that:- The Hon’ble High Court directed the respondent to consider the application of the petitioner dated 28.09.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.