Commissioner Of Central G.S.T.And Central Excise J And K,Jammu. vs. Biostadt INDIA LTD.
Held
The Court directed that notice be issued to the respondent to show cause as to why the appeal (CEA No.109/2019) should not be admitted to hearing. In the interim, the Court ordered that the refund of the remaining amount claimed by the respondent be stayed, subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment dated August 29, 2018. This stay would be effective upon the appellant furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The Court also allowed the application in MCC No. 143/2019, dispensing with the provision of the certified copy of the impugned order. The appeal was listed for further hearing along with connected matters.
Facts
The Commissioner of Central GST & Central Excise (appellant) filed an appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated August 29, 2018. The CESTAT had passed several orders in appeal numbers E/52738/2015, E/52739/2015, E/53029/2014 to E/53033/2014, E/54803/2014 to E/54805/2014, E/60157/2018 and E/60909/2017 to E/60910/2017. The appellant sought to stay the refund of the remaining amount claimed by the respondent, Biostadt India Ltd. (respondent). The High Court also considered MCC No. 143/2019 and CEA No. 109/2019. The application for dispensing with the certified copy of the impugned order in MCC No. 143/2019 was allowed.
Key Issues
1. Whether the appeal (CEA No.109/2019) should be admitted to hearing, considering it raises an issue subject to consideration in LPAOW No.123/2011. 2. Whether the refund of the remaining amount claimed by the respondent should be stayed, pending the outcome of the appeal. Petitioner/Appellant's Arguments: The appellant submitted that the issue in the present case is subject matter of consideration in LPAOW No.123/2011. They also relied on an interim order issued in favour of the revenue in a related matter, based on a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No.28194-28201/2010. Respondent's Arguments: The respondent's counsel accepted notice. No specific arguments were recorded for the respondent regarding the admission of the appeal or the stay of refund.
Sections Cited
None explicitly mentioned as discussed in the judgment text provided, other than the appeal numbers which refer to specific orders of the CESTAT.
AI-generated summary — verify with the full judgment below
MCC 143/2019
Serial No. 32 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 143/2019 c/w CEA No.109/2019, IA No. 01/2019. Date of order: 01.04.2019
Commissioner of Central GST & Central Excise vs. Biostadt 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)
: Mr. Anchit H. Sharma, Advocate
i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press:
Yes/No MCC No.143/2019:
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.109/2019: 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.
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