"Page No.# 1/5 GAHC010205532025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5602/2025 M/S UNII PACKAGERS NEAR SURJODAY SCHOOL, TEZPUR-784001, REPRESENTED BY BHARAT TIBREWAL, PARTNER, S/O KRISHNA GOPAL TIBREWAL, AGED ABOUT 43 YEARS, GANESH MILL, NEPALI PATTY ROAD, TEZPUR, ASSAM-784001 VERSUS UNION OF INDIA AND 2 ORS REPRESENTED BY THE REVENUE SECRETARY, NORTH BLOCK, NEW DELHI-110001 2:THE COMMISSIONER OF CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX TEZPUR DIVISION TEZPUR ASSAM-78400 Advocate for the Petitioner : MR N DASGUPTA, MR H DAS Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR Printed from counselvise.com Page No.# 2/5 ORDER Date : 23-03-2026 Heard Mr. N. Dasgupta, learned counsel for the petitioner. Also heard Mr. S. Chetia, learned standing counsel, CGST appearing for the respondent Nos. 2 & 3. 2. The petitioner by instituting the present writ petition has prayed for a direction upon the respondent authorities to sanction and disburse the pending GST budgetary support benefit available to the petitioner since October, 2021 till 30-03-2027. The petitioner contents that the unit having commenced commercial production on 30-03- 2017, the case of the petitioner is covered by the provisions of notification No. 20/2007 dated 25-04-2007. The petitioner further contents that the petitioner’s case is also covered by the clarification issued by the competent authority vide communication dated 22-02-2023. Accordingly, the petitioner contends that the benefits in terms of the said notification dated 25-04-2007, be extended to the unit of the petitioner. The petitioner in support of the said contentions has placed reliance on an order dated 02-03-2023 passed by a coordinate Bench of this Court in W.P.(C) No. 5675/2022 (M/s Sai Enterprises Vs. UoI & Ors.) and other analogous matters. 3. The coordinate Bench of this Court under similar circumstances as involved in the present proceeding, had on consideration of the said communication dated 22-02-2023, held that from the said communication it is discernable that a decision has been taken even in respect of those units who had paid their tax dues pursuant to the earlier exemption notification dated 25-07-2007, by utilizing the CENVET credit, but the stage to pay the further taxes by means of cash was yet to come, would be considered by the Printed from counselvise.com Page No.# 3/5 authorities to be units who have availed the benefits under the earlier exemption notification dated 25-07-2007. The learned counsel for the petitioner submits that the decision of the coordinate Bench of this Court in the case of M/s Sai Enterprise (Supra) would also cover his case. 4. Mr. S. Chetia, learned counsel for the respondent does not dispute the above position. 5. I have heard the learned counsel for the parties and have also perused the materials available on record. The notification dated 25-04-2007 extends exemptions and in paragraph 5, thereof, had highlighted that the exemptions as extended by the said notification would apply to the new industrial units which commenced commercial production on or after 01-04-2007 but not later than 31-03-2017 and also to industrial units existing before 01-04-2007, but which had undertaking substantial expunction by way of increased by not less than 25% in the value of fixed capital investment in plant and machinery for the purpose of expunction of capacity/ modernization and diversification and have commenced commercial production from such expanded capacity on or after 01-04-2007 but not later than 31-03-2017. From the eligibility certificate pertaining to the petitioner, it is seen that the petitioner’s industry had after modernization commenced commercial production w.e.f. 30-03-2017. Accordingly, it is projected by the learned counsel for the petitioner that the petitioner is covered by the provisions of the said notification dated 25-04-2007. 6. A coordinate Bench of this Court in the case of M/s Sai Enterprise (Supra) on considering the said notification dated 25-04-2007 along with clarification set out in the Printed from counselvise.com Page No.# 4/5 communication dated 22-02-2023 had drawn the following conclusions:- “5. As the decision contained in the communication dated 22.02.2023 answers the issue that was before the Court that such units should also be considered to be units who have availed the benefits under the exemption notification dated 25.07.2007, we are of the view that, having accepted the contents of the communication dated 22.02.2023, no further adjudication is required in these batch of writ petitions. 6. The consequence of such units being considered to be units who have availed the benefits under the exemption notification dated 25.07.2007 would be that such units, including the writ petitioners herein, would be entitled to all such entitlements, legal consequences etc of being considered to be units who have availed the benefits under the exemption notification dated 25.07.2007 and the respondent authorities may do the needful accordingly.” 7. The learned counsel for the petitioner has submitted that the notification dated 25- 07-2007 as recorded in the order passed by the coordinate Bench of this Court in the case of M/s Sai Enterprise (Supra) ought to have been 25-04-2007. 8. In view of the above consensus arrived by and between the learned counsel for the parties, the present writ petition stands disposed of with a direction to the respondent authorities to carry out a verification with regard to the claim of the petitioner made in the present proceeding and in the event the petitioner is found to be similarly situated like the petitioners’ in the case of M/s Sai Enterprise (Supra) and other analogous matters disposed of along with it, the petitioner be also extended with the benefits as extended in paragraphs 5 & 6 of the order of the coordinate Bench in M/s Sai Enterprise (Supra). 9. With the above observations and directions, the present writ petition stands disposed of. Printed from counselvise.com Page No.# 5/5 JUDGE Comparing Assistant Printed from counselvise.com "