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TMI Blog2017 (5) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ax return shall be taxable? - all the matter is remanded to the adjudicating authority to re-adjudicate the matter - appeal allowed by way of remand. - ST/86480/13 - A/87062/17/STB - Dated:- 7-4-2017 - Shri D.N. Panda, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri Mahesh Raichandani, Advocate for Appellant Shri D. Nagvenkar, Addl. Commissioner (AR) for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Salem Bar Association, Tamilnadu Vs. Union of India AIR 2005 SC 3353 , it may be stated that seeking of adjournment is not the right of litigant. Therefore, it is not desirable to keep the matter pending to cause prejudice to other side. Accordingly, appeal is taken up for hearing. 3. Learned A.R. submitted that there are following five issues involved in this case: - (i) Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinental Consultants Technocrats Pvt. Ltd. - 2013 (29) STR 9 (Del) in favour of the assessee are awaiting decision before the Apex Court. Following the ratio laid down by Apex Court in the West Coast Paper Mills Ltd. - 2004 (164) ELT 375 (SC) , we may state that lower courts should not over reach to the jurisdiction of the Apex Court when appeal in cases are pending and those orders are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Notification No.02/2003 dated 1.3.2003, as to whether that shall have retrospective effect or prospective effect. Law is settled in the case of Sunwin Technosolutions Pvt. Ltd. - 2011 (21) STR 97 (SC) that grant of notification accrues from the date the notification has been issued. Therefore appellant shall be entitled to fair opportunity of hearing on this issue also in the course of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the aforesaid observations and directions, the matter is remanded to the adjudicating authority to re-adjudicate the matter. Learned AR says that the tax demand covered is ₹ 9.74 crores. Therefore it would be proper that the authority may expeditiously re-adjudicate the matter by 30.9.2017 to protect interest of justice. (Dictated and pronounced in Court) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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