The Commissioner, Central Goods And Services Tax Commissionerate Ludhiana vs. M/S Shirdi Overseas Import And Export And Ors

Held

The High Court held that the present appeal is covered by the order of a Co-ordinate Bench dated 20.01.2020 in CEA No. 67 of 2019. Consequently, the appeal filed by the Commissioner, Central Goods and Services Tax, Ludhiana, was dismissed in light of this previous decision. The reasoning is that if a co-ordinate bench has already decided a matter on similar facts and law, a subsequent appeal on the same issue should follow that precedent. The operative direction was to dismiss the appeal. No specific issues were left undecided; the appeal was disposed of based on the precedent.

Facts

The Commissioner, Central Goods and Services Tax, Ludhiana (appellant) filed an appeal under Section 35-G of the Central Excise Act, 1944, against an order dated 05.03.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. The CESTAT's order was in Appeal No. E/2157/2009, concerning M/s Shirdi Overseas Import and Export and others (respondents). The appeal was filed with a delay of 346 days in re-filing, which was condoned by the High Court. The appellant's counsel conceded that the matter was covered by a previous order of a Co-ordinate Bench of the High Court.

Key Issues

1. Whether the present appeal is covered by the decision of a Co-ordinate Bench of this Court in CEA No. 67 of 2019, titled The Commissioner, Central Goods and Services Tax Commissioner Vs. M/s Cannon Industries Pvt. Ltd., decided on 20.01.2020? Contentions: Petitioner/Appellant: The appellant, through its counsel, fairly stated that the matter is covered against the department in light of the order passed by the Co-ordinate Bench in CEA No. 67 of 2019. Revenue/State: No arguments were recorded for the revenue/State in the judgment.