Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. Hitachi Home And Life Solutions INDIA LTD.
Held
The Court decided to issue notice to the respondent to show cause as to why the appeal should not be admitted to hearing. Pending this, the Court directed that the impugned judgment dated September 5, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal, would be stayed with regard to the remaining amount claimed as refunded by the respondent. This stay is conditional upon the appellant (revenue) releasing 50% of the amount due in terms of the Tribunal's judgment to the respondent entrepreneur, and furnishing solvent surety for the remaining amount within four weeks of furnishing such surety. The Court did not decide on the merits of the appeal at this stage.
Facts
The Commissioner of Central GST & Central Excise filed an appeal (CEA No.141/2019) against Hitachi Home and Life Solutions India Ltd. The appeal concerns an issue that is also under consideration in LPAOW No.123/2011. In a prior instance, an interim order was issued in favour of the revenue, relying on a Supreme Court order dated January 13, 2012. The impugned judgment, dated September 5, 2018, was passed by the Customs, Excise & Service Tax Appellate Tribunal in appeal numbers E/51740/2014 to E/51746/2014. The High Court dispensed with the certified copy of the order in MCC No. 184/2019.
Key Issues
1. Whether the appeal should be admitted to hearing, considering the issue is sub-judice in another matter (LPAOW No.123/2011)? (Mixed question of law and fact). The petitioner (Commissioner of Central GST & Central Excise) likely argued for admission based on the pendency of a related matter and the Supreme Court's prior interim order. The respondent (Hitachi Home and Life Solutions India Ltd.) would have had an opportunity to present their arguments against admission or on the merits of the case. The judgment does not explicitly detail the arguments of the respondent regarding admission.
AI-generated summary — verify with the full judgment below
MCC 184/2019
Serial No. 34 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 184/2019 c/w CEA No.141/2019, IA No. 01/2019. Date of order: 15.04.2019
Commissioner of Central GST & Central Excise vs. Hitachi Home and Life Solutions India Ltd. \
Coram: HON’BLE THE CHIEF JUSTICE
HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE
Appearance: For the petitioner/appellant(s) : Mr. Jagpaul Singh Advocate. For the Respondent(s)
: i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press:
Yes/No MCC No.184/2019:
For the reasons stated in the application which is supported by an affidavit, the same is allowed. Accordingly, providing of the certified copy of the impugned order is dispensed with. CEA No.141/2019: It is submitted that the issue raised in the present case is subject matter of consideration in LPAOW No.123/2011. In this appeal placing reliance on order dated 13th January, 2012 passed by the Supreme Court in Special Leave to Appeal (Civil) No.28194-28201/2010, interim order was issued in favour of revenue.
M
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