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JUD CEMENTS LTD. & ANR. vs. THE COMMISSIONER OF CENTRAL GOODS, SERVICE TAX & CENTRAL EXCISE
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH
Pet. Counsel
R. Dutta
Res. Counsel
N. Mozika
L. Jana

Petitioner / Applicant

JUD CEMENTS LTD. & ANR.

Respondent THE COMMISSIONER OF CENTRAL GOODS, SERVICE TAX & CENTRAL EXCISE
Court Meghalaya High Court
State

Assam

Date Dec 7, 2021
Order No.

WP (C) No. 344/2021

Citation

2021(12) TAXREPLY 4907
Original Order
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ORDER

At the behest of the Court, the parties have agreed in principle to the form of the order, but have left the modalities to be worked out by the Court. 2. The appellants accept the figures indicated in the letter dated December 3, 2021 issued by the Assistant Commissioner, CGST, Shillong, Division – II to the Assistant Commissioner (LAW), CGST, Shillong Commissionerate. However, the appellants submit that the figures indicated are subject to adjustment upon the conclusion of the appeals now pending for the period of 2017-18. 3. It is also submitted on behalf of the appellants that the input tax credit due to the appellant assesse has been overlooked on account of non-payment of the tax due. It is accepted on the part of the CGST authorities that upon the payment of the tax due, the assesse may be entitled to input tax credit. The parties agree that such credit may be adjusted with the last installment of payments in terms of this order, subject to the assesse establishi....

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