The High Court orders the department to conclude the delayed final GST assessment proceedings within two months.
Fact and Issue of the Case
By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-
- Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to initiate and complete the final assessment proceedings within a reasonable time period;
- Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to release the Bank Guarantees dated 15.07.1995 and 31.07.1996 in favour of the petitioner;
- Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or directions directing the respondent to return in favour of the petition a sum of Rs.32,11,115/- deposited by the petitioner;
- Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction to the respondent to compensate the petitioner for an amount of Rs.96,87,616/- being the monetary losses suffered by petitioner due to bank guarantee charges;
- Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to permit the petitioner to sell their machines;
- Grant such other and further relief(s) as may be deemed fit in the interest of justice;
Observation of the court
Court takes notice of the intimation dated 15.10.2012 addressed by the Deputy Commissioner of Customs, Contract Cell to the Assistant Commissioner of Central Excise, Vadodara. Court also takes notice of one reminder dated 15.12.2018 given by the writ-applicant to the Assistant Commissioner, Vadodara in the aforesaid context. Court also take notice of one letter addressed by the writ- applicant to the Commissioner, CGST, Vadodara dated 07.02.2019, which is at Page-49 of the paper-book, Annexure-K.
The grievance of the writ-applicant is that the final assessment proceedings are yet to be undertaken. No final assessment order has been passed till this date. Court also take notice of the averments made in paragraphs-3.3 and 3.4 respectively in the memorandum of the writ-application.
Court has heard Mr. Pratik Bhatia, the learned counsel for Nanavati Associates appearing for the writ-applicant and Mr. Nikunt Raval, the learned standing counsel appearing for the respondents. Court has gone through the affidavit-in-reply filed on behalf of the respondents. We do not intend to enter into the merits of this litigation as the issue is still at large before the Assistant Commissioner, Vadodara. Courts only concern is the delay that has occurred in the present litigation in finalizing the assessment proceedings.
Court directs the Assistant Commissioner of Central Excise, Vadodara to immediately take up the matter and see to it that the assessment proceedings are concluded finally with an appropriate order of assessment in accordance with law within a period of two(02) months from the date of the receipt of the writ of this order. If the Assistant Commissioner of Central Excise, Vadodara is in need of any documents to finalize the assessment proceedings, then it may intimate the writ-applicant at the earliest to furnish such documents. If the writ-applicant receives any such intimation, it shall act promptly for effective and expeditiously disposal of the assessment proceedings.
The writ-application was disposed of by the court . The connected Civil Application also stands disposed of.Modern-Syntex-Vs-Assistant-Commissioner-Of-Cgst-And-Central-Excise-Gujarat-High-Court
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