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2024 (6) TMI 1009

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..... pendens - HELD THAT:- It cannot be disputed that the decision in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] was challenged before the Hon ble Supreme Court in Special Leave to Appeal No. 16523/2015 and by order dated 24th September, 2015 the Hon ble Supreme Court has stayed the judgment of the High Court of Gujarat. The decision of this Court i .....

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..... NMAY BHATTACHARYYA Appearance : For the Appellant : Mr. K.K. Maity, Adv. Mr. Tapan Bhanja, Adv. For the Respondent : None The Court : We have heard Mr. K.K. Maity, learned senior standing counsel, assisted by Mr. Tapan Bhanja, learned counsel for the appellant/department. 2. Notice has been sent to the respondent which had returned with the endorsement left without intimation . Subsequently, fresh .....

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..... .L.T. 833 (Guj.)]. The learned Tribunal has also taken note of the decision of this Court in Goyal MG Gases Pvt. Ltd. Vs. Union of India Ors. [2017 (8) TMI 1515 - Calcutta High Court]. It cannot be disputed that the decision in the case of Indsur Global (supra) was challenged before the Hon ble Supreme Court in Special Leave to Appeal No. 16523/2015 and by order dated 24th September, 2015 the Hon .....

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..... ribunal is set aside and the appeal is restored to the file of the learned Tribunal and the matter shall be kept pending and taken up after the judgment of the Hon ble Supreme Court in Special Leave to Appeal No. 16523/2015 and other connected matters. 7. The substantial questions of law which have been raised are left open. 8. The connected application [GA/2/2024] stands closed. - - TaxTMI - .....

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