Jammu & Kashmir High Court
Commissioner Of Central G.S.T And ... vs Sun Pharma Laboratories Limited on 23 December, 2019
Author: Ali Mohammad Magrey
Bench: Ali Mohammad Magrey
Sr. No. 5
HIGH COURT OF JAMMU AND KASHMIR
AT JAMMU
CEA No. 191/2019 (O&M)
Commissioner of Central G.S.T and Central Excise J&K, Jammu
...Appellant(s)
Through:- Mr. Jagpaul Singh, Advocate
v/s
Sun Pharma Laboratories Limited .... Respondent(s)
Through:-
HON'BLE MR. JUSTICE RAJESH BINDAL, JUDGE
Coram:
HON'BLE MR. JUSTICE ALI MOHAMMAD MAGREY, JUDGE
ORDER
Rajesh Bindal-J
01. The revenue is in appeal against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (for short „the Tribunal‟) in Appeal No. E/54465/2015, E/54221-54225/2015 dated 06.12.2018, raising the following substantial questions of law:-
" a. Whether Tribunal was right in passing the judgment impugned relying upon a judgment passed by the Ld. Single Judge of the Hon‟ble High Court of J&K at Jammu in O.W.P No. 470/08 along with connected petitions titled "Reckitt Benckiser V/s U.O.I and Ors" on 23.12.2010 when the same is challenged before the Division Bench of the Hon‟ble High Court of J&K at Jammu in LPA(O.W) No. 20/2011 titled "U.O.I and Ors V.s Reckitt Benckiser" along with connected 2 CEA No. 191/2019 appeals and vide interim order dated 13.12.2012, the judgment passed by the writ court is modified and an identical matter is pending disposal before the Hon‟ble Supreme Court of India."
b. Whether tribunal was right in holding that respondent is entitled to 100% refund when the matter is pending disposal before the Hon‟ble High Court of J&K at Jammu and the Hon‟ble Supreme Court of India.
c. Whether tribunal was right in holding that respondent is entitled to 100% refund when the respondent has not even challenged the amending Notification No. 19/2008 dated 27.03.2008 and 34/2008 dated 10.06.2008 before the appropriate forum."
02. At the very outset, learned counsel for the appellant fairly stated that the issue raised in the present appeal is squarely covered by a division Bench Judgment of this Court passed in CEA No. 05/2018 (O&M) (Commissioner of General GST & Central Excise, Jammu v. Sun Pharma Laboratories Limited) decided on 21.08.2019, wherein it has been opined that the appeal before this Court will not be maintainable as the jurisdiction to entertain the same would lie before Hon‟ble the Supreme Court.
03. For the reasons stated in Sun Pharma Laboratories Limited‟s case (supra), it is held that the present appeal before this Court against the order passed by the Tribunal will not be maintainable as the jurisdiction to entertain the same would lie before Hon‟ble the Supreme Court. Registry is directed to return the original paper book to the counsel for the appellant, after retaining a 3 CEA No. 191/2019 photocopy thereof for record, to enable for appellant to present the same before the Court of competent jurisdiction.
(ALI MOHAMMAD MAGREY) (RAJESH BINDAL)
JUDGE JUDGE
Jammu
23.12.2019
Vijay
Whether the order is speaking: Yes
Whether the order is reportable: Yes/No
VIJAY KUMAR
2019.12.26 11:47
I attest to the accuracy and
integrity of this document