Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Parental Pharma PVT.LTD.

Held

The Court decided to issue notice to the respondent to show cause as to why the appeal should not be admitted. This indicates that the Court found prima facie merit in the appellant's request for the appeal to be heard. The Court also issued interim directions, subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT order. This payment was to be made to the respondent entrepreneur upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks. The payment of the balance amount was stayed pending further orders. The Court also dispensed with the filing of a certified copy of the CESTAT order. The issue of admitting the appeal was not finally decided but was listed for further consideration after the respondent's reply.

Facts

The Commissioner of Central GST and Central Excise (J&K), Jammu (appellant) filed an appeal before the High Court against an order dated August 29, 2018, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/53967/2014. The CESTAT order was in favour of Parental Pharma Pvt. Ltd. (respondent). The appellant sought to admit the appeal and also sought interim directions. The High Court, in its order dated May 21, 2019, allowed an application to dispense with the filing of a certified copy of the CESTAT order. The Court issued notice to the respondent to show cause why the appeal should not be admitted and directed that the appeal be taken up along with a previous related appeal (CEA No.9/2018). Interim directions were also issued regarding the payment of the amount due under the impugned CESTAT order.

Key Issues

1. Whether the appeal filed by the appellant should be admitted for hearing, as per the provisions of the relevant GST/Central Excise Act and Rules. Contentions of the Appellant: The appellant relied on an earlier order dated November 19, 2018, passed by the High Court in CEA No.09/2018, which had issued notice to show cause for admitting the appeal and granted interim directions. This precedent was cited to support the admission of the present appeal. Contentions of the Respondent: The judgment does not record any specific arguments made by the respondent at this stage regarding the admission of the appeal. The respondent was issued notice to show cause.