Commissioner Of Central GST And Central Excise Jammu vs. Hitachi Home And Life Solutions INDIA LTD.
Held
The Court allowed MCC No. 190/2019, dispensing with the certified copy of the impugned order. For CEA No. 147/2019, the Court issued notice to the respondent to show cause why the appeal should not be admitted to hearing, acknowledging that the issue is pending in LPAOW No. 123/2011. An interim direction was issued to stay the furnishing of solvent surety for the remaining amount claimed as refunded by the respondent, provided the appellant releases 50% of the amount due as per the CESTAT judgment dated September 5, 2018. The reasoning for the interim relief is based on the pendency of a related matter and a conditionality for partial payment. The ultimate admission of the appeal was left to be decided after hearing the respondent.
Facts
The petitioner, Commissioner of Central GST & Central Excise, filed MCC No. 190/2019 and CEA No. 147/2019. MCC No. 190/2019 was an application to dispense with the certified copy of an impugned order, which was allowed. CEA No. 147/2019 concerned an issue that was the subject matter of consideration in LPAOW No. 123/2011. An interim order had been issued in favour of the revenue in this appeal, relying on a Supreme Court order. The High Court issued notice to the respondent in CEA No. 147/2019 and directed that the furnishing of solvent surety for the remaining amount claimed as refunded by the respondent would be stayed, subject to the appellant releasing 50% of the amount due in terms of an impugned judgment dated September 5, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal.
Key Issues
1. Whether the appeal (CEA No. 147/2019) should be admitted to hearing, considering it raises an issue subject to consideration in LPAOW No. 123/2011. The petitioner argued that the issue is pending consideration in another appeal. The respondent's arguments are not recorded. 2. The propriety of granting an interim stay on the remaining amount claimed as refunded by the respondent, subject to the appellant releasing 50% of the amount due as per the CESTAT judgment. The petitioner sought a stay on the remaining amount. The respondent's arguments regarding the interim relief are not recorded.
AI-generated summary — verify with the full judgment below
MCC 190/2019
Serial No. 40 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 190/2019 c/w CEA No.147/2019, 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.190/2019:
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.147/2019: 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
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.