Tata Projects GST ITC Dispute: Gauhati HC stays coercive action

Tata Projects Limited Vs Union of India And 4 Ors (Gauhati High Court)

A writ petition has been filed by M/S Tata Projects Limited, Assam, represented by Rajendra Kumar Sharma, Deputy General Manager – Finance and Accounts¹. The petition challenges an Order-in-Appeal dated February 6, 2025, which arose from an Order-in-Original dated April 30, 2024. This order relates to a demand for excess availment and utilization of ITC (Input Tax Credit) during the periods 2018-19, 2019-20, and 2020-21, as well as the non-payment of interest.

The respondents in the case are the Union of India, represented by the Secretary, Department of Revenue, Ministry of Finance; the State of Assam, represented by the Commissioner and Secretary to the Government of Assam, Finance Department; the Additional Commissioner, Office of the Commissioner (Audit), CGST, Shillong; the Joint Commissioner, CGST and CX, Guwahati; and the Commissioner (Appeals), CGST, Central Excise and Customs.

The case was heard by Honourable Mr. Justice Arun Dev Choudhury on June 9, 2025. Mr. B Raichandani is representing the petitioner. Notice has been accepted by Mr. SS Roy for respondent No.1, Mr. B Gogoi for respondent No.2, and Mr. S.C. Keyal for respondent Nos.3, 4 & 5. Since all respondents are represented, formal notice is not required, but extra copies of the writ petition are to be provided to their counsels within five days.

Considering that a certain amount has already been deposited, the court has ordered that no coercive action will be taken against the petitioner in terms of the challenged Order-in-Appeal and Order-in-Original until the next returnable date. The next hearing is scheduled for July 18, 2025.

FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT

1.Heard Mr. B Raichandani, learned counsel for the petitioner, who is present though remote video conferencing.