DEVI UDYOG Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned ASGI for the respondents.

(2.) When the matter was listed on 22.06.2020, it was pointed out by Mr. Keyal, learned ASGI that in view of a recent judgment rendered by the Apex Court in the case of Union of India VsV.V.F. Limited the claims of the writ petitioners have become infructuous and the writ petition should, accordingly, be dismissed. The learned counsel for the petitioner strongly disputed the said contention and submitted that notwithstanding the judgment rendered by the Apex Court, the claims made in the writ petitioner have not become infructuous and therefore, the same are required to be adjudicated upon. She, however, submits that the matter be listed some other day so as to enable her to submit before the Court that the matter has not become infructuous. Accordingly, the matter was listed again on 24.06.2020 on which date the matter was heard in presence of the learned counsels.

(3.) This writ petition has been filed challenging the refund order R-63/2017-18 dated 24.10.2017 issued by the Assistant Commissioner, Central Goods & Services Tax, Tezpur Division, Assam (respondent No. 3). The case of the petitioner is that it is a partnership firm having its Office and Factory at village Nalbari, Orang, District-Udalguri, BTAD, P.O. Rowta- 784508, Assam. The petitioner is a registered firm under the Central Excise holding Registration Number AAKFD6560AEM001 and is represented by Sri Ravi Sureka, one of the partners of the petitioner Firm. The petitioner Firm is engaged in the manufacture of the Paver Block (CEYSH 68159910), Mechanical Bricks (CETSH No. 681011-10) and Ordinary Portland Cement Dry (CETSH No. 25232910) from the manufacturing unit.