Case Law Details
Union of India and 4 Ors. Vs Keshari Industries (Gauhati High Court)
Order passed following the Supreme Court decision cannot be termed as erroneous simply because subsequently the said decision of the Supreme Court is held to be per incurium by a larger bench
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
All these writ appeals have been filed by the Union of India challenging the common judgment & order of the learned Single Judge dated 12.03.2021 passed in a bunch of writ petitions [WP(C) No.2929/2020 being the leading case], wherein the learned Single Judge has allowed the petitions and had quashed the show cause notices given to each of the petitioners by the Central Excise Department. These show cause notices were given to each of the petitioners calling upon them to return the amount refunded to them earlier deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess.
2. In order to get a better perspective of the matter, we need to state the background in which all these petitions were filed and also the dispute which led to the filing of these petitions.
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