2018 (11) TMI 181 - HC - Service Tax

Correction of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - Held that - Identical question came to be considered by this Court in JAY CHEMICAL INDUSTRIES LIMITED VERSUS UNION OF INDIA 2018 (10) TMI 876 - GUJARAT HIGH COURT where the Division Bench of this Court by a speaking order, quashed and set aside the similar order and remanded the matters to the learned CESTAT by observing that There is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made.

Summary

Issues:
The judgment involves the disposal of appeals on the same terms as a previous order, remanding matters to the CESTAT for fresh decision, quashing and setting aside an impugned common order, and keeping pending appeals till the decision in another case.

Analysis:
The High Court, in a consensus between advocates for both parties, decided to dispose of the present appeals in line with a previous order in Tax Appeal No.767 of 2018 and allied Tax Appeals. The matters are to be remanded to the CESTAT for a fresh decision, as observed in the order dated 09.07.2018.

In the previous case of Tax Appeal No.767 of 2018, the Division Bench of the Court had quashed and set aside a similar order by the CESTAT. The appeals were restored to the Tribunal's file to avoid further multiplicity of proceedings before the Court. The appeals on remand were directed to be kept pending until the decision in the case of Essar Steel India Ltd., Tax Appeal No.444 of 2016.

Following the precedent set in the previous case, the present Tax Appeals were also allowed. The impugned common order by the CESTAT dated 31.07.2017 was quashed and set aside, restoring the appeals to the Tribunal's file. Similar to the previous case, the appeals on remand are to be kept pending until the decision in Tax Appeal No.444 of 2016.

The Revenue/Department is permitted to file a note/application for fixing an early date of hearing for Tax Appeal No.444 of 2016. The decision in this appeal is deemed to have a direct bearing on the pending appeals before the Tribunal, which are reported to be more than 100 in number.