2019 (10) TMI 449 - HC - GST

Manner in which the learned Tribunal has disposed of the appeals - matter decided pending appeals - HELD THAT - It is an admitted position that the controversy involved in the present case is similar to the controversy involved in the case of COMMISSION OF CENTRAL GST VERSUS JAY CHEMICAL INDUSTRIES LTD. 2018 (8) TMI 1392 - GUJARAT HIGH COURT where the appeals are restored to the file of the learned Tribunal and to avoid any further multiplicity of proceedings /appeals before this Court. In the present case, the appeals are restored to the file of the Tribunal and to avoid further multiplicity of proceedings/appeals before this court, it is directed that the appeal on remand will be kept pending till this court renders a decision in the case of COMMISSIONER VERSUS ESSAR STEEL INDIA LTD 2016 (6) TMI 1305 - GUJARAT HIGH COURT - matter restored - appeal allowed in part.

Summary

Issues:
Controversy similar to a previous case - Setting aside of Tribunal's order - Restoration of appeal - Avoiding multiplicity of proceedings - Pending appeal on remand - Partial allowance of appeal.

Analysis:
The High Court, consisting of Ms. Harsha Devani and Ms. Sangeeta K. Vishen, JJ., heard arguments from the appellant's senior standing counsel and the respondent's advocate. The case involved a controversy akin to a previous matter decided by the court in Commissioner of Central GST v. Jay Chemical Industries Ltd. The court had set aside the Tribunal's order in that case and remanded the appeal. Following the same reasoning, the High Court quashed and set aside the impugned order dated 15.2.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal. The appeals were restored to the Tribunal to prevent further multiplicity of proceedings before the court. The court directed that the appeal on remand would be kept pending until a decision was rendered in the case of Essar Steel India Limited, Tax Appeal No.444 of 2016.

The judgment was based on the principles established in the earlier decision, ensuring consistency in the treatment of similar controversies. By setting aside the Tribunal's order and restoring the appeals, the court aimed to streamline the legal process and avoid unnecessary duplication of proceedings. The decision to keep the appeal on remand pending until a related case was resolved demonstrated a strategic approach to managing the litigation efficiently. The partial allowance of the appeal indicated that the court found merit in the appellant's arguments to some extent, leading to a favorable outcome for the appellant within the scope of the issues addressed in the judgment.