The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Arun Tea Estate
Held
The Gauhati High Court, in its order dated July 19, 2018, disposed of all the interlocutory applications. This disposal was made in view of an order passed on the same day in a batch of related Central Excise Appeals (C.Ex. App. Nos. 69, 70, 71, 72, 73, 74, 75, 76, 77, 78 & 79 of 2018). The judgment does not elaborate on the specific reasons for disposing of the interlocutory applications or the findings on any substantive issues related to the appeals themselves. Consequently, the ratio decidendi for these interlocutory applications cannot be extracted, and no operative directions or relief granted are detailed beyond the disposal of the applications. Any issues expressly left undecided are not mentioned.
Facts
These are multiple interlocutory applications filed in connection with several Central Excise Appeals before the Gauhati High Court. The Commissioner of Central Goods and Services Tax and Central Excise, Dibrugarh, is the petitioner in these applications, and various tea estates, including M/s Panery Tea Estate, M/s Nonaipara Garden, M/s Phulbari Tea Estate, M/s Tarajulie Tea Estate, M/s Beesakopie Tea Estate, M/s Arun Tea Estate, M/s Dooria Tea Estate, M/s Phillobari Tea Estate, M/s Amgoorie Tea Garden, M/s Rajesh Ali Tea Estate, and M/s Dufflaghur Tea Estate, are the respondents. The specific tax periods and the orders or actions under challenge, as well as the authorities who passed them, are not detailed in the provided text. The amount in dispute is also not specified. The procedural history is limited to the filing of these interlocutory applications in relation to the pending appeals.
Key Issues
The provided text does not contain sufficient information to identify specific legal questions or the arguments presented by each side. The judgment only indicates that interlocutory applications were filed in connection with several Central Excise Appeals. Therefore, the specific issues the Court had to decide, the provisions of law they turned on, and the contentions of the petitioner (Commissioner of Central Goods and Services Tax and Central Excise) and the respondents (various tea estates) cannot be determined from this excerpt. No arguments or legal precedents relied upon by either party are recorded.
AI-generated summary — verify with the full judgment below
Page No.# 1/8 GAHC010162152017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) I.A.(Civil) 2573/2018 in C.Ex. Appl.71/2018 1:THE COMMISSIONER OF CENTRAL GOODS and SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR LANE F P.O. C.R. BUILDING DIBRUGARH 786003 VERSUS 1:M/S PANEERY TEA ESTATE MCLEOD RUSSEL INDIA LIMITED PS AND PO PANERIHAT DIST UDALGURI ASSAM 784523
Advocate for the Petitioner : SC CENTRAL EXCISE CUSTOMS Advocate for the Respondent : Linked Case : I.A.(Civil) 2574/2018 in C.Ex. Appl.72/2018
Page No.# 2/8 1:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX MILAN NAGAR LANE F P.O. C.R. BUILDING DIBRUGARH- 786003. VERSUS 1:M/S NONOI PARA GARDEN P.S. AND P.O. PANERIHAT DIST. DARRANG ASSAM PIN- 784523. Advocate for the Petitioner : SC CENTRAL EXCISE CUSTOMS Advocate for the Respondent : Linked Case : I.A.(Civil) 2572/2018 in C.Ex. Appl.70/2018 1:THE COMMISSIONER OF CENTRAL GOODS and SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR LANE F P.O. C.R. BUILDING DIBRUGARH 786003 VERSUS 1:M/S PHULBARI TEA ESTATE PS AND PO BALIPARA DIST SONITPUR ASSAM 784101
Advocate
The judgment continues below.
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