Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. Jai Shree Rasayan Udyog LTD.
Held
The Court decided to issue notice to the respondent in CEA No.138/2019, asking them to show cause why the appeal should not be admitted to hearing. The appeal was listed for May 13, 2019, along with connected matters. Pending the admission of the appeal, the Court directed that the respondent's claim for refund, as per the impugned CESTAT judgment dated September 6, 2018, would be stayed with regard to the remaining amount, provided the appellant (revenue) released 50% of the amount due. The appellant was also required to furnish a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The issue of admitting the appeal to hearing remains to be decided.
Facts
The petitioner, Commissioner of Central GST & Central Excise, filed an appeal (CEA No.138/2019) against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated September 6, 2018, concerning refund claims by the respondent, Jai Shree Rasayan Udyog Ltd. The CESTAT's order was in appeal numbers E/53618/2015 to E/53619/2015. The High Court was also considering MCC No. 181/2019, an application related to the appeal. The petitioner sought to dispense with the certified copy of the impugned order in MCC No. 181/2019, which was allowed. The core issue in CEA No.138/2019 was stated to be subject matter of consideration in LPAOW No.123/2011.
Key Issues
1. Whether the appeal (CEA No.138/2019) should be admitted to hearing, considering its relation to LPAOW No.123/2011 and a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No.28194-28201/2010. Petitioner's Arguments: The petitioner relied on the Supreme Court's order in SLP (Civil) No.28194-28201/2010, which had led to an interim order in favour of the revenue in a related matter. They sought admission of the appeal for hearing. Respondent's Arguments: No specific arguments from the respondent are recorded in the judgment regarding the admission of the appeal.
AI-generated summary — verify with the full judgment below
Serial No. 31 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 181/2019 c/w CEA No.138/2019, IA No. 01/2019. Date of order: 15.04.2019
Commissioner of Central GST & Central Excise vs. Jai Shree Rasayan Udyog 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.181/2019:
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.138/2019: 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.
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.