2017 (12) TMI 89 - AT - Service Tax

The above appeals are pending before the Tribunal for more than a decade. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases at least prior to 2007 - it would be appropriate and prudent to close the file for the purpose of statistics. We, however make it clear that the appeals along with stay order / interim orders, if any, will continue before the Tribunal and the matters are closed only for the purpose of statistics - appeal disposed off.

Summary

Issues:
1. Effect of pending civil miscellaneous appeal before the High Court on Tribunal proceedings.
2. Duration of pendency of appeals before the Tribunal.
3. Disposal of old cases by the Tribunal before transition to GST.

Analysis:
1. The judgment addresses the impact of a civil miscellaneous appeal pending before the High Court on the proceedings before the Tribunal. The appellants had approached the High Court after an order by the Larger Bench of the Tribunal. The High Court orally directed the Tribunal to refrain from proceeding until the civil miscellaneous appeal is resolved. The Tribunal decided to close the file for statistical purposes but clarified that the appeals and any stay orders remain active before the Tribunal. Parties can request to reopen the matter based on High Court's decision or changed circumstances.

2. The Tribunal acknowledged that the appeals under consideration had been pending for over a decade. Given the impending transition of Indirect Tax to GST, the Tribunal was tasked with disposing of old cases, particularly those dated before 2007. In light of this, the Tribunal deemed it appropriate to close the files for statistical purposes, emphasizing that the closure does not affect the status of the appeals or any associated orders. The parties were granted the liberty to seek reopening based on High Court's decision or any relevant developments.

3. Considering the prolonged pendency of the appeals and the directive to clear old cases before the GST transition, the Tribunal exercised its discretion to close the files for statistical purposes. This decision aimed to streamline the Tribunal's workload and prioritize the resolution of long-standing cases. By closing the files, the Tribunal intended to focus on the efficient disposal of pending matters while ensuring that the rights of the parties, including any stay orders or interim relief, are preserved. The judgment reflects the Tribunal's commitment to managing its docket effectively amidst procedural complexities arising from parallel proceedings before the High Court.