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UNION OF INDIA & OTHERS vs. JAGDALPUR MOTORS & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

SANJAY K. AGRAWAL
SANJAY KUMAR JAISWAL
Pet. Counsel
Ramakant Mishra
Hari Agrawal
Res. Counsel
Arvind Dubey,

Petitioner / Applicant

UNION OF INDIA & OTHERS
Respondent JAGDALPUR MOTORS & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Mar 26, 2025
Order No.

WA No. 56 of 2023

Citation

2025(3) TAXREPLY 12850
Original Order
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ORDER

CAV ORDER SANJAY K. AGRAWAL, J. “12. … There can be no doubt that the authorities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law – no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly.” 1. The aforesaid statement of law rendered by their Lordships of the Supreme Court in the matter of Unichem Laboratories Ltd. v. Collector of Central Excise, Bombay (2002) 7 SCC 145 squarely applies to the facts of the present case, as in this case also, the writ petitioner was denied the benefit of filing the revised FORM GST TRAN-1 unfairly. 2. Invoking the writ appellate jurisdiction of this Court under Section 2 (1) of the Chhattisgarh High Court (Appeal to Division Bench) Act....

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