9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 467 - HC - Service TaxChallenge to Circular dated 27.10.2023 - the circular seeks to take away the adjudicatory powers of the Assessing Authority as well as the Appellate Authority by clarifying provisions in the nature of adjudication - HELD THAT - Notice of motion for 20.08.2024. Meanwhile, effect and operation of the impugned Circular dated 27.10.2023 (Annexure P-2) relating to Item No. 2 shall remain stayed and the Appellate Authority shall be free to decide the case of the petitioner without being influenced by the Clarification.
Issues involved: Challenge to impugned Circular dated 27.10.2023 affecting adjudicatory powers and powers of the Appellate Authority.
The judgment addresses the challenge to the impugned Circular dated 27.10.2023, which is argued to impact the adjudicatory powers of the Assessing Authority and the Appellate Authority. The counsel for the Petitioner relied on previous cases to support their argument, citing the Union of India Vs. Karvy Stock Broking Ltd. case and an interim order by the High Court of Delhi in a similar matter involving Sterlite Power Transmission Limited Vs. Union of India & Ors. The counsel highlighted that the impugned Circular seeks to clarify provisions in a manner that takes away the adjudicatory powers of the authorities, specifically affecting the purpose of filing appeals. During the proceedings, notice was accepted by the Standing Counsel on behalf of the respondents. The Court, in response to the challenge, ordered that the effect and operation of the impugned Circular related to Item No. 2 shall remain stayed. This decision allows the Appellate Authority to proceed with deciding the case of the petitioner without being influenced by the Clarification provided in the Circular. Overall, the judgment provides relief to the Petitioner by temporarily halting the impact of the Circular on the adjudicatory process, ensuring that the Appellate Authority can independently assess the case without the constraints imposed by the impugned provisions.
|
