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.

Conclusion

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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