2020 (9) TMI 648 - HC - Service Tax

Taking up Tax Appeals for final hearing on a particular date - HELD THAT - All the four appeals have been admitted on few substantial questions of law involved in the matter. We also take notice of the order passed by a Co-ordinate Bench of this Court in the Civil Applications preferred by the original appellant seeking interim-relief. It is not in dispute that the original appellant has deposited 25% of the amount of demand with interest with the department. It is also not in dispute that the larger issue involved in these appeals is being looked into by the Supreme Court and the Supreme Court is yet to decide the same. The decision of the Supreme Court should be awaited for the better adjudication of the substantial questions of law involved in the present Tax Appeals. It would not be appropriate to fix the Tax Appeals for final hearing. Let the decision of the Supreme Court be pronounced.

Summary

Issues:
- Request for final hearing of Tax Appeals
- Stay of implementation of orders
- Deposit of 25% of demand with interest
- Await decision of Supreme Court for better adjudication

Request for Final Hearing of Tax Appeals:
The Commissioner of Service Tax, Ahmedabad filed four applications seeking a specific date for the final hearing of Tax Appeals. The Court noted that the appeals were admitted based on substantial questions of law. Reference was made to a previous order by a Co-ordinate Bench regarding interim relief sought by the original appellant.

Stay of Implementation of Orders:
The original appellant requested a stay on the implementation, operation, and execution of certain orders. The Court granted interim relief directing a stay on the order passed by the Commissioner of Service Tax, Ahmedabad, subject to the condition that the appellant deposits 25% of the demand with interest within four weeks.

Deposit of 25% of Demand with Interest:
It was confirmed that the original appellant had indeed deposited 25% of the demand with interest as required by the Court's interim relief order. This deposit was made to the department, ensuring compliance with the conditions set forth by the Court.

Await Decision of Supreme Court for Better Adjudication:
Acknowledging that the larger issue in the appeals is under consideration by the Supreme Court, the High Court decided to await the Supreme Court's decision for a more informed adjudication of the substantial legal questions involved in the Tax Appeals. Consequently, the Court deemed it inappropriate to schedule the Tax Appeals for final hearing until the Supreme Court's decision is pronounced.

In conclusion, all four applications were disposed of in accordance with the decision to await the Supreme Court's judgment for a more comprehensive adjudication of the legal issues at hand.