Bharat Sanchar Nigam LTD Through Its Deputy General Manager Finance Mrs Smita Kujur vs. Union Of INDIA Through The Commissioner CGST And Central Excise
Facts
The petitioner, Bharat Sanchar Nigam Limited, filed a modification petition before the Jharkhand High Court. The petitioner's counsel submitted an order dated June 13, 2022, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata. This CESTAT order restored Service Tax Appeal No. 24 of 2007 to its original number. Consequently, the petitioner argued that the instant modification petition had become infructuous. The respondents, Union of India and the Superintendent, CGST & C.Ex., Ranchi, were represented by counsel.
Held
The Court held that the modification petition filed by Bharat Sanchar Nigam Limited had become infructuous. This decision was based on the submission by the petitioner's counsel that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, had passed an order dated June 13, 2022, restoring Service Tax Appeal No. 24 of 2007 to its original number. The Court accepted this submission and directed that the CESTAT order be kept on record. The ratio decidendi is that if an underlying appeal is restored, a related modification petition seeking to alter or clarify aspects of that appeal or its proceedings may become redundant. The operative direction was to dispose of the instant petition as infructuous.
Key Issues
1. Whether the modification petition filed by the petitioner is rendered infructuous in light of the CESTAT order restoring the Service Tax Appeal to its original number? Petitioner's contention: The petitioner argued that the restoration of Service Tax Appeal No. 24 of 2007 by the CESTAT order dated June 13, 2022, makes the present modification petition unnecessary and therefore infructuous. The petitioner relied on the fact that the underlying appeal has been revived. Revenue's contention: The judgment does not record any specific arguments made by the respondents regarding the petitioner's submission that the modification petition is infructuous. However, their presence indicates they were aware of the proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P. No. 195 of 2022 Bharat Sanchar Nigam Limited
--- Petitioner Versus
Union of India, through the Commissioner, CGST and Central Excise, Ranchi
The Superintendent, CGST & C.Ex., Range-3, Ranchi North Division, Ranchi
--- Respondents --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh
Hon’ble Mr. Justice Deepak Roshan
--- For the Petitioner : Mr. Nitin Kumar Pasari, Advocate
For the Respondent-CGST : Mr. P.A.S.Pati, Advocate ---- 03/15.06.2022 Learned counsel for the petitioner, Mr. Nitin Kumar Pasari has produced copy of the order dated 13th June, 2022 passed by Customs, Excise and Service Tax Appellant Tribunal, Kolkata, Eastern Zonal Bench, Kolkata in Service Tax Miscellaneous Application No. 75051 of 2017 (ROA) in Service Tax Appeal No. 24 of 2007, whereby the appeal has been restored to its original number. Learned counsel for the petitioner submits that the instant modification petition, therefore, becomes infructuous. Let the order dated 13th June, 2022 passed by Customs, Excise and Service Tax Appellant Tribunal, Kolkata, Eastern Zonal Bench, K
The judgment continues below.
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