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TMI Blog2023 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- In view of the submission of the Department as recorded in the order dated February 26, 2021 which has attained finality and which has not sought to be assailed by the Department, the issue as to whether the application was made by the petitioning assessee for determination of a special rate of value addition within the permissible time or not cannot be reopened. Implicit in the submission of the Department as recorded in the order of February 26, 2021 is the acceptance that the matter would be considered on merits. If the Department wanted to assert that the belated application of the petitioning assessee could not be entertained in terms of the relevant notification, the issue would have called for an answer in course of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent petition falls within a narrow compass. Notwithstanding the several grounds urged on behalf of the respondent Goods and Services Tax Authorities, the real answer to the issue raised depends on the interpretation of a previous order of this Court of February 26, 2021 between the same parties. 2. Prior to the issuance of notification No.30/2008-C.E. of June 10, 2008, manufacturers of goods and service providers in the North-East were governed by notification No.20/2007-C.E. In effect, the previous notification exempted the Central excise component for the manufacturers of goods and service providers in the North-East region. This total exemption regime was altered by the notification of June 10, 2008 that, in effect, exempted the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of a petition for special leave to appeal to the Supreme Court. On December 7, 2015, on an interim application in SLP (C) No.11878/2015, the Supreme Court stayed the operation of the impugned judgment and made some order pertaining to the refund to be made by the Department to the petitioner before the Supreme Court. What is of relevance in the order is that the operation of the judgment of the High Court of Gauhati of November 20, 2014 invalidating the notification of June 10, 2008 was stayed. 5. The respondents contend that as a consequence of such stay granted by the Supreme Court, the legal effect was that the relevant notification revived. The respondents maintain that as a result of such order of the Supreme Court, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icants entitled to apply under the notification but who had missed the bus because of the pending proceedings, to avail of the opportunity. Be that as it may. 7. The order of the High Court of Gauhati of November 20, 2014 invalidating the notification of June 10, 2008 was set aside by the Supreme Court by an order dated April 22, 2020. 8. Subsequent to such order of the Supreme Court, the writ petitioner herein instituted WP (C) No. 32 of 2021 in this Court which was disposed of on the basis of the submission made on behalf of the respondents herein as will be evident from the relevant order: Dr. N. Mozika, learned ASG for the respondents at the outset having taken instruction from his client makes a statement that within 3 (three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has not sought to be assailed by the Department, the issue as to whether the application was made by the petitioning assessee for determination of a special rate of value addition within the permissible time or not cannot be reopened. Implicit in the submission of the Department as recorded in the order of February 26, 2021 is the acceptance that the matter would be considered on merits. If the Department wanted to assert that the belated application of the petitioning assessee could not be entertained in terms of the relevant notification, the issue would have called for an answer in course of the proceedings. It was open to the Department to canvass such ground. However, upon the Department not raising such objection and making a su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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