Commissioner Of Central GST And Central Excise , J And K vs. Nitin Enterprises
Held
The Court directed that notice be issued to the respondent to show cause why the appeal should not be admitted. In the interim, the Court ordered that the execution of the impugned judgment dated March 20, 2018, passed by the CESTAT, be stayed with regard to the remaining amount claimed as refunded by the respondent, subject to the appellant releasing 50% of the amount due to them in terms of the said judgment to the respondent. The respondent is also required to furnish a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The appeal is listed for February 20, 2019, along with connected matters. The Court did not decide on the admission of the appeal or the merits of the case at this stage.
Facts
The Commissioner of GST and Central Excise, J&K, is the appellant in CEA No. 14/2018, appealing an order dated March 20, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in appeal No. E/51330-51336, 56026-56031/2014-DB. The respondent is Nitin Enterprises. The High Court dispensed with the certified copy of the impugned order in MCC No. 259/2018. In CEA No. 14/2018, the appellant submitted that the issue is subject to consideration in LPAOW No. 123/2011, where an interim order was issued in favour of the revenue based on a Supreme Court order. The Court issued notice to show cause why the appeal should not be admitted.
Key Issues
1. Whether the appeal should be admitted for hearing, considering its subject matter is under consideration in LPAOW No. 123/2011 and a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No. 28194-28201/2010, which led to an interim order in favour of the revenue. Contentions: Petitioner/Appellant (Commissioner of GST and Central Excise, J&K): Argued that the present case's issue is sub judice in LPAOW No. 123/2011, and an interim order was previously granted in favour of the revenue based on a Supreme Court order. Relied on the Supreme Court order dated January 13, 2012. Respondent (Nitin Enterprises): No arguments recorded in the judgment.
AI-generated summary — verify with the full judgment below
Serial No. 46 Regular List HIGH COURT OF JAMMU AND KASHMIR AT JAMMU MCC No. 259/2018 c/w CEA No. 14/2018, IA No. 01/2018 Date of order: 19.11.2018
Commissioner of GST and Central Excise J&K vs. Nitin Enterprises.
Coram: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE
Appearance: For the petitioner/appellant (s) : Mr. Jagpaul Singh, Advocate. For the Respondent(s)
:
MCC NO. 259/2018
For the reasons stated in the application which is supported by an affidavit, the same is allowed. Accordingly, providing of the certified copy of the impugned order is dispensed with. CEA No. 14/2018 It is submitted that the issue raised in the present case is subject matter of consideration in LPAOW No. 123/2011. In this appeal placing reliance on order dated 13th January, 2012 passed by Supreme Court in Special Leave to Appeal (Civil) No. 28194-28201/2010, interim order was issued in favour of revenue. Issue notice to show cause as to why the appeal be not admitted to hearing. In the meantime, it is directed that subject to appellant releasing 50% of the amount due to them in
The judgment continues below.
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