Page No.# 1/4 GAHC010145262019 2026:GAU-AS:13982 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4488/2019 M/S BARAK ISPAT PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT, 1956 (READ WITH COMPANIES ACT, 2013) AND HAVING ITS OFFICE SITUATED AT MOHANPUR ROAD, SRIKONA, SILCHAR-26, ASSAM, AND ITS FACTORY SITUATED AT DAG NO. 187, 188 OF 2ND R.S. PATTA NO. 15 AND 161, MOUZA SRIKONA, DIST. CACHAR, ASSAM, REP. BY SRI MANOJ KUMAR SHARMA VERSUS UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI-110001 2:SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 3:JOINT SECRETARY TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPTT. OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI-110107 4:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK Page No.# 2/4 NEW DELHI-110001 5:COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI-781001 6:ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX SILCHAR-II RANGE SILCHAR ASSAM 7:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. BY ITS CHAIRMAN MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI-11000 Advocate for the Petitioner : MS. M L GOPE, MS. N MECH,MS. N GOGOI,MR. NITU HAWELIA Advocate for the Respondent : SC, CENTRAL EXCISE, BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI ORDER Date : 22.09.2026 Heard Ms. N. Hawelia, learned counsel appearing for the petitioner. Also heard Mr. S. C. Keyal, learned Senior Counsel assisted by Mr. R. Kumar, learned counsel appearing for the all the respondents. 2. By way of this writ petition under Article 226 of the Constitution of India, the petitioner is seeking setting aside and quashing of the impugned Notification dated 05.10.2017, wherein the Government of Page No.# 3/4 India, Ministry of Commerce and Industry (Department of Industrial Policy and Promotion) framed a scheme of budgetary support which curtailed the benefits as promised under NEIIPP, 2007. 3. It is submitted at the Bar by the learned counsel appearing for the respective parties that the issue involved in the present writ petition has already been decided by a Coordinate Bench of this Court in Star Cement Ltd. v. Union of India & 6 Ors., in WP(C) No. 2208/2019, in terms of the judgment rendered by the Hon’ble Supreme Court in M/s Hero Motorcorp Ltd. v. Union of India, in Civil Appeal No. 7405/ 2022, decided on 17.10.2022. 4. Relevant paragraphs of the aforesaid judgment, i.e, Star Cement Ltd (supra) reads as under: “143. In view of the very recent Judgment of the Apex Court rendered in M/s Hero Motorcorp Limited –vs Union of India (Civil Appeal No. 7405 of 2022) dated 17th October, 2022 and in view of the authoritative findings rendered by the Apex Court in the said Judgment, nothing further is required to be decided in the present proceedings. The findings rendered in the said Judgment by the Apex Court also squarely covers the issue raised in the present proceedings. It is seen that although the Apex Court has dismissed the appeals preferred by the appellants, herein, namely, Hero Motorcorp Limited and Sun Pharma Laboratories Limited, the Apex Court also arrived at a finding that although the appellants therein may not have a claim in law, they do have a legitimate expectation that their claim deserves due consideration. The Apex Court therefore, permitted the appellants therein to make representation to the respective State Government as well as to the GST Council and the said representations if made will be given due consideration in expeditious manner. 144. In view of the above representations being covered by the Apex Court dated 17.10.2022 rendered in Hero Motorcorp Limited and Sun Pharma Laboratories Limited, the writ petitions are dismissed. Since the Apex Court had granted the liberty to the appellant to prefer their Page No.# 4/4 representations before the GST council and the State Governments in terms of the findings and observations rendered in the said Judgment, similar liberty is granted to the writ petitioners herein to prefer such representations before the State Government and the GST council provided the same are in terms of the findings and the observations of the Apex Court in the Judgment of Hero Motorcorp Limited (supra) vide Judgment dated 17th October, 2022, the writ petitions are, therefore, closed in terms of the above. No order as to cost.” 5. In view of the aforesaid judgment of the Coordinate Bench of this Court, this Court is of the considered view that the present writ petition may also be disposed of on similar lines. 6. Accordingly, the present writ petition is disposed of with liberty to the petitioner to submit appropriate representations before the State Government and the GST Council in terms of the findings and observations of the Hon’ble Apex Court in M/s Hero Motorcorp Ltd. v. Union of India (supra), vide judgment dated 17.10.2022. Upon submission of such representations, the State Government and the GST Council shall consider the same in accordance with law and in the light of the findings and observations rendered by the Hon’ble Supreme Court in the aforesaid judgment. 7. Resultantly, the writ petition stands disposed of. JUDGE Comparing Assistant