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DUROPLY INDUSTRIES LIMITED vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
A. Kanodia
Res. Counsel
S. C. Keyal

Petitioner / Applicant

DUROPLY INDUSTRIES LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 28, 2025
Order No.

WP(C)/7473/2023

Citation

2025(1) TAXREPLY 12330
Original Order
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ORDER

ORDER Heard Mr. A. Kanodia, the learned counsel appearing on behalf of the petitioner as well as also heard Mr. S.C. Keyal, the learned Standing Counsel appearing on behalf of the CGST. 2. The petitioner herein has assailed the order dated 31.03.2022 passed by the learned Joint Commissioner (Appeals), CGST & CX, Guwahati i.e. the respondent No. 2 as well as the Order-in-Original dated 02.06.2020 passed by to respondent No. 3 and has also assailed the communication dated 06.09.2023. 3. This Court vide an order dated 21.12.2023 issued notice and further stayed the interest and the penalty so imposed subject to deposit of the principal amount to the tune of Rs.33,69,271/-. It is an admitted position that the petitioner thereupon deposited the principal amount of Rs.33,69,271/-. In other words, the principal amounts had been duly paid. During the pendency of the instant writ petition, a statutory development took place whereby Section 128A was inserted to the CGST Act, 2....

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