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2010 (3) TMI 923 - HC - Service Tax

Issues: Appeal against judgment and order, Stay of operation, Cross-objection, Pending adjudication before Learned Tribunal, Informal paper books filing, Rights and contentions of parties, Result affecting pending proceedings, Disposal of stay application.

Analysis:
1. Appeal against judgment and order: The appeal was filed against the judgment and/or order passed by the Trial Judge on 22nd July, 2009. The Trial Judge had allowed the writ petitioner's prayer, stating that registration could only be granted in the category for which the application was submitted. However, a cross-objection was also filed against certain observations made by the Trial Judge.

2. Stay of operation: The appellant's counsel requested a stay of the operation of the judgment and/or order being appealed against. The Court considered the request but decided that since the appellant had waited from July 2009 without any protection, waiting for another fortnight or three weeks would not cause harm. The Court opined that refusing to grant a stay would not affect anyone's rights at the present moment.

3. Pending adjudication before Learned Tribunal: The appellant's counsel mentioned that the same matter was pending adjudication before the Learned Tribunal. The Court, however, did not make any comments on this matter and did not grant a stay of the proceedings.

4. Informal paper books filing: The Court directed that informal paper books enclosing the cross-objection should be filed within a week from the date of the order. The matter was scheduled to appear for hearing a fortnight later.

5. Rights and contentions of parties: The order was passed without prejudice to the rights and contentions of all parties involved in the case. It was emphasized that all actions, including the cross proceedings pending before the Learned Tribunal, would abide by the result of the decision made in this case.

6. Result affecting pending proceedings: It was explicitly stated that the decision made in this case would have implications on the proceedings pending before the Learned Tribunal. The parties involved were required to act based on a signed photocopy of the order, following the usual undertakings.

7. Disposal of stay application: The Court disposed of the stay application accordingly, indicating that all concerned parties should adhere to the directives outlined in the order.

 

 

 

 

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