Jammu & Kashmir High Court
Biostadt India Limited vs Uoi And Others on 28 April, 2021
Bench: Chief Justice, Rajnesh Oswal
Sr. No. 160
HIGH COURT OF JAMMU AND KASHMIR
AT JAMMU
CJ Court
Case: WP(C) No. 888 of 2021
(Through Virtual mode)
Biostadt India Limited ...Petitioner(s)/Appellant(s)
Through: Sh. Pranav Kohli, Sr. Advocate.
v/s
UOI and others .... Respondent(s)
Through: Sh. Jagpaul Singh, Advocate.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJNESH OSWAL, JUDGE
ORDER
1. Heard Sh. Pranav Kohli, Senior counsel for the petitioner and Sh. Jagpaul Singh, learned counsel for the respondents.
2. The challenge in this petition is to the show-cause notices whereby recovery is sought to be made in respect of the amount refunded in connection with the education cess, higher education cess and basic excise duty.
3. The submission is that the Custom, Excise and Services Tax Appellate Tribunal vide three separate orders of March 2018 and one of August 2018 allowed the refund claim of the petitioner pertaining to the education cess/higher education cess and basic excise duty and the assessment orders were modified to that extent.
4. The petitioner has been refunded the amount as per the above order which has attained finality inasmuch as the appeal filed by the department in the High Court has been dismissed.
2 .....
5. Sh. Kohli submits that the said appellate order of the Tribunal to his knowledge was never challenged by the department directly by means of an appeal in Supreme Court nor the order of the High Court dismissing the appeal of the department has otherwise been challenged by the department before the Supreme Court.
6. In view of the above, we direct Sh. Jagpaul Singh, learned counsel to obtain instructions if the orders of the Tribunal directing for the refund of the amounts has attained finality or have been challenged in any higher forum.
7. List for admission/final disposal on 8th July 2021.
8. Till next date of listing, further proceedings pursuant to the impugned show-cause notices may go on and the petitioner may file its response but the final order shall not be passed.
(RAJNESH OSWAL) (PANKAJ MITHAL)
JUDGE CHIEF JUSTICE
Jammu
28.04.2021
Raj Kumar
RAJ KUMAR
2021.04.28 16:28