Central Excise,Customs And Service Tax vs. M/S.A.K.Das Associates LTD.

OTAPL/7/2015HC OrissaGSTCNR ODHC01000344201507 December 2022Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryDismissed

Held

The High Court held that appeals concerning the rate of duty or exemption notifications are to be filed directly before the Supreme Court. Therefore, the present appeals before the High Court were not maintainable.

Facts

The Appellant Department appealed a CESTAT order that granted the Respondent Assessee exemption from service tax based on a notification. The Assessee contended that the appeal was not maintainable before the High Court.

Key Issues

Whether an appeal concerning exemption from service tax under a notification is maintainable before the High Court or must be filed directly before the Supreme Court.

Sections Cited

Section 35L, Section 11-C, Section 83

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

OTAPL Nos.7 of 2015 and 6 of 2015 Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK OTAPL No. 7 of 2015 and OTAPL No. 6 of 2015 OTAPL No.7 of 2015 Central Excise, Customs and Service Tax, Bhubaneswar-1, represented through its Commissioner …. Appellant -versus- M/s. A.K. Das Associates Ltd., H/1, Satyanagar, Bhubaneswar …. Respondent AND OTAPL No.6 of 2015 Central Excise, Customs and Service Tax, Bhubaneswar-1, represented through its Commissioner …. Appellant -versus- M/s. A.K. Das Associates Ltd., H/1, Satyanagar, Bhubaneswar …. Respondent Advocates, appeared in these cases: For Appellant(s) : Choudhury Satyajit Mishra Senior Standing Counsel For Respondent(s) : Mrs. Pami Rath, Advocate CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN

07.12.

2022

Dr. S. Muralidhar, CJ.

A preliminary objection has been raised by the Respondent- Assessee to the maintainability of the present appeal relying on the judgment of the Supreme Court of India in Navin Chemicals Mfg. and Trading Co. Ltd. v. Colle

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.