Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Saraswati Agro Chemicals INDIA PVT.LTD.
Held
The Court admitted the appeal for hearing, issuing notice to the respondent to show cause as to why the appeal should not be admitted. Interim directions were granted, staying the payment of the balance amount due as per the impugned CESTAT order dated 05.09.2018. This stay is conditional upon the appellant releasing 50% of the amount due to the respondent entrepreneur within four weeks of furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner. The Court did not decide the merits of the appeal at this stage, only admitting it for further consideration and granting interim relief.
Facts
The Commissioner of Central GST and Central Excise (J&K), Jammu (appellant) filed an appeal against an order dated 05.09.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/53469/2015. The respondent is Saraswati Agro Chemicals India Pvt. Ltd. The appellant sought to dispense with the filing of a certified copy of the CESTAT order, which was allowed. The appeal was admitted for hearing, and notice was issued to the respondent. Interim directions were also issued, requiring the appellant to release 50% of the amount due as per the CESTAT order upon furnishing solvent surety, while staying the payment of the balance amount.
Key Issues
1. Whether the appeal filed by the appellant against the order of the CESTAT is to be admitted. (Question of law) Petitioner's Arguments: The petitioner relies on an earlier order dated 19.11.2018 passed by the High Court in CEA No. 09/2018, where notice was issued to show cause as to why the appeal should not be admitted and interim directions were issued. This implicitly suggests the petitioner believes the appeal has merit and should be admitted. Revenue's Arguments: The judgment does not record any specific arguments made by the respondent (Saraswati Agro Chemicals India Pvt. Ltd.) regarding the admission of the appeal. The court issued notice to the respondent to show cause as to why the appeal should not be admitted, indicating that the respondent's stance on admission was yet to be heard.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
MCC No.220/2019
For the reasons stated in the application, the same is allowed. Filing of certified copy of order passed by the Customs, Excise and Service Tax Appellate Tribunal is dispensed with. CEA No.168/2019 Learned counsel for the appellant places reliance on an earlier order 19.11.2018 passed by this Court in CEA No. 09/2018, in which notice has been issued to show cause a
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.