Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.

Held

The Court allowed the application to dispense with the filing of the certified copy of the impugned order. Regarding the appeal itself, the Court issued notice to the respondent for February 20, 2019, to show cause as to why the appeal should not be admitted to a hearing. In the interim, the Court directed that the payment of the balance amount due in terms of the impugned CESTAT judgment dated March 23, 2018, shall remain stayed, subject to the appellant releasing 50% of the amount due to the respondent entrepreneur upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The appeal was ordered to be listed along with CEA 09/2018.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (the appellant) filed an appeal before the High Court of Jammu and Kashmir. The appeal concerns an order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on March 23, 2018, in a series of appeal numbers. The appellant sought to challenge this CESTAT order. The High Court was also considering an application to dispense with the filing of a certified copy of the impugned order. The appellant placed reliance on an earlier order of the High Court in CEA No. 09/2018, where notice had been issued and interim directions were granted.

Key Issues

1. Whether the appeal filed by the appellant deserves to be admitted for hearing, considering the interim directions issued in a related matter (CEA No. 09/2018)? Arguments: Petitioner/Appellant (Commissioner of Central GST and Central Excise): The appellant relied on an earlier order of the High Court in CEA No. 09/2018, indicating that the Court had already issued notice and interim directions in a similar matter, suggesting a potential for the current appeal to be admitted. Respondent (Hardcastle Petrofer Pvt. Ltd.): The judgment does not record any specific arguments made by the respondent at this stage. The Court issued notice to the respondent to show cause as to why the appeal should not be admitted.