Page No.# 1/2 GAHC010214382024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5357/2024 M/S DUROPLY INDUSTRIES LIMITED (FORMERLY KNOWN AS M/S SARDA PLYWOOD INDUSTRIES LTD.) A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 4TH FLOOR, NORTH BLOCK, 113, PARK STREET, KOLKATA - 700016 (REGD. OFFICE 9, PARSEE CHURCH STREET, KOLKATA-700001) AND IN THE PRESENT PROCEEDINGS REPRESENTED BY SHRI BHIM GAHIRE, THE BRANCH MANAGER OF THE PETITIONER COMPANY. VERSUS THE UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING HIS OFFICE AT 137, NORTH BLOCK, NEW DELHI- 110001. 2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH COMMISSIONERATE. MILAN NAGAR LANE F DIBRUGARH- 786003. 3:THE PRINCIPAL COMMISSIONER OF CGST AND CX GUWAHATI COMMISSIONERATE. GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 Advocate for the Petitioner : MR. P DAS, MR. Z ISLAM,MS. N UPADHYAY,MR ANKIT KANODIA Page No.# 2/2 Advocate for the Respondent : DY.S.G.I., SC, CGST BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI ORDER 17.02.2025 Heard Mr. A. Kanodia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST. It is submitted at the bar that in terms of the Order dated 17.05.2024 passed by the CESTAT Kolkata in Excise Appeal No. E/71474/2013, the Central GST and Central Excise Commissionerate by Order dated 21.01.2025 has fixed the special rate. That being so, nothing survives for adjudication in the present writ petition. The writ petition is accordingly disposed of. A copy of the Order dated 21.01.2025 passed by the respondent No. 2 is kept on record and marked as ‘X’. JUDGE Comparing Assistant