Commissioner Of Central GST And Central Excise Jammu vs. Hitachi Home And Life Solutions INDIA LTD.

Held

The Court allowed MCC No. 192/2019, dispensing with the requirement of providing a certified copy of the impugned order. For CEA No. 149/2019, the Court issued notice to the respondent to show cause as to why the appeal should not be admitted to hearing. Pending admission, the Court directed that the impugned judgment dated September 5, 2018, passed by the CESTAT, would be stayed with regard to the remaining amount claimed as refunded by the respondent, subject to the appellant releasing 50% of the amount due in terms of the CESTAT judgment and furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The Court did not decide on the merits of the appeal itself at this stage, but rather on procedural aspects and interim relief.

Facts

The Commissioner of Central GST & Central Excise (the petitioner/appellant) filed a Civil Miscellaneous Case (MCC) No. 192/2019 and a Civil Execution Appeal (CEA) No. 149/2019 before the High Court of Jammu and Kashmir. MCC No. 192/2019 sought dispensation of providing a certified copy of an impugned order, which was allowed. CEA No. 149/2019 concerns an issue that was subject to consideration in LPAOW No. 123/2011. An interim order had previously been issued in favour of the revenue in this matter, 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 (CESTAT) in appeal Nos. E/51740/2014 to E/51746/2014.

Key Issues

1. Whether the appeal (CEA No. 149/2019) should be admitted to hearing, considering its relation to LPAOW No. 123/2011 and a Supreme Court order. Petitioner/Appellant's Arguments: The petitioner/appellant relied on the Supreme Court's order dated January 13, 2012, in Special Leave to Appeal (Civil) No. 28194-28201/2010, which had led to an interim order in their favour. They sought to have the appeal admitted for hearing. Respondent's Arguments: The judgment does not record any specific arguments made by the respondent at this stage. The court issued notice to the respondent to show cause why the appeal should not be admitted.