Commissioner Of Central GST And Central Excise , J And K vs. Biostadt INDIA Limited
Held
The Court decided to grant an interim stay on the impugned order dated 14th March 2018. The reasoning was based on the petitioner's submission that a similar issue was pending before a Coordinate Bench of the same High Court in CEA No. 77/2018, and that a decision had been rendered in that case on 04.12.2018. The Court found it appropriate to pass a similar order in the present appeal. As an interim measure, the Court directed that 50% of the amount due to the respondent be released, provided the respondent furnished a solvent surety for that amount to the satisfaction of the Jurisdictional Commissioner within four weeks. The Court did not decide the merits of the appeal itself, but rather granted interim relief pending further proceedings. No specific issue was left undecided, as the court focused on interim directions.
Facts
This case involves two connected matters before the High Court of Jammu and Kashmir at Jammu. CEA No. 84/2018 is an appeal filed by the Commissioner of Central GST and Central Excise, J&K, against Biostadt India Ltd. The appellant states that a similar issue is pending before the Court in CEA No. 77/2018, where a Coordinate Bench had passed an order on 04.12.2018. The appellant sought a similar order in the present appeal. The Court issued a notice, which was waived by the respondent. Objections were to be filed by the next date. In the interim, the impugned order dated 14th March 2018 was stayed. The appellant was directed to release only 50% of the amount due to the respondent, subject to the respondent furnishing a solvent surety for that amount to the satisfaction of the Jurisdictional Commissioner within four weeks.
Key Issues
1. Whether the impugned order dated 14th March 2018 should be stayed pending the disposal of the appeal, considering a similar issue is pending before a Coordinate Bench in CEA No. 77/2018? Petitioner's argument: The petitioner argued that a similar issue was pending before the Court in CEA No. 77/2018, and a Coordinate Bench had passed an order on 04.12.2018. They requested a similar order be passed in the instant appeal. Respondent's argument: The respondent waived notice and did not present any specific arguments on the merits of the stay application at this stage, but was directed to file objections by the next date.
AI-generated summary — verify with the full judgment below
Regular List Case No. 14 HIGH COURT OF JAMMU AND KASHMIR AT JAMMU c/w Date of Order: 17.12.2018
Commissioner of Central GST and Central Excise, J&K Vs Biostadt India Ltd. Coram:
Hon’ble Mr. Justice Dhiraj Singh Thakur, Judge
Hon’ble Mrs. Justice Sindhu Sharma, Judge
For the appellant(s)/petitioner(s) : Mr. Jagpaul Singh, Advocate. For the respondent(s) :
For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Requirement of providing a certified copy of the impugned order is dispensed with.
Learned counsel for the appellant states that a similar issue is pending before the Court in CEA No. 77/2018, in which a Coordinate Bench of this Court vide order dated 04.12.2018 has passed the order. It is submitted that a similar order be passed in the instant appeal as well.
Notice. Mr. Anchit Sharma, Advocate waives notice on behalf of the respondent. Objections be filed by or before the next date.
In the meantime, order impugned dated 14th of March, 2018 is stayed. The appellan
The judgment continues below.
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