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BARAK VALLEY CEMENTS LTD vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

BARAK VALLEY CEMENTS LTD
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Feb 15, 2021
Order No.

WP(C)/4334/2020

Citation

2021(2) TAXREPLY 3894
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ORDER

Heard Dr. A Saraf, learned senior counsel for the petitioner and Mr. SC Keyal, learned standing counsel for the GST Department. 2. The petitioner is an assessee under the GST bearing registration No.18AABCB5691A2ZV. The respondents in the GST by an email dated 08.10.2020 had provided that the E-Way Bill (EWB) generation facility of the petitioner would be blocked on the EWB Portal in the event the petitioner fails to file their GSTR 3B returns for two financial years being 2018-19 and 201-20. The e-mail provides that the blockage of the EWB generation facility would be in terms of Rule 138 E (b) of the CGST Rules, 2017. The relevant portion of the e-mail is extracted as below:- “Dear Sir/Madam, In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. As you might be aware that the GST Counc....

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