Commissioner Of Central GST And Central Excise, Jammu vs. Biostadt INDIA LTD. Jammu
Held
The Court decided to issue notice to the respondent to show cause as to why the appeal should not be admitted to hearing. In the interim, the Court directed that the operation of the impugned judgment dated August 29, 2018, passed by the CESTAT, would be stayed with regard to the remaining amount claimed as refunded by the respondent. This stay is conditional upon the appellant (petitioner) releasing 50% of the amount due in terms of the CESTAT's judgment to the respondent entrepreneur. This release must be done within four weeks of furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner. The Court did not decide on the admission of the appeal itself, only on the interim relief.
Facts
The Commissioner of Central GST & Central Excise (the petitioner) filed an appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The CESTAT had passed an impugned judgment on August 29, 2018, in several appeal numbers concerning refunds claimed by Biostadt India Ltd. (the respondent). The petitioner sought to stay the operation of the CESTAT's judgment regarding the remaining amount claimed as refunded by the respondent. The High Court considered an application to dispense with the certified copy of the impugned order, which was allowed. The Court also noted that the issue was subject to consideration in another appeal and that an interim order had previously been issued in favour of the revenue.
Key Issues
1. Whether the appeal filed by the petitioner (Commissioner of Central GST & Central Excise) against the CESTAT's judgment dated August 29, 2018, concerning refunds claimed by Biostadt India Ltd. should be admitted for hearing. Petitioner's Argument: The petitioner sought to stay the operation of the CESTAT's judgment regarding the remaining refund amount. The petitioner relied on an earlier interim order issued in their favour in a related matter, referencing a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No.28194-28201/2010. Respondent's Argument: Mr. Anchit H. Sharma accepted notice on behalf of the respondent. No specific arguments were recorded for the respondent at this stage, other than accepting notice.
Sections Cited
None explicitly mentioned as being discussed or interpreted, only the CESTAT judgment date and appeal numbers are provided.
AI-generated summary — verify with the full judgment below
MCC 134/2019
Serial No. 24 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 134/2019 c/w CEA No.101/2019, 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.134/2019:
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.101/2019: 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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