Delhi High Court - Orders
Acc Limited vs Principal Commissioner Central Tax And ... on 14 September, 2023
Author: Yashwant Varma
Bench: Yashwant Varma, Dharmesh Sharma
$~35, 36 & 4
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CEAC 11/2023
ACC LIMITED ..... Petitioner
Through: Mr. Arvind P. Datar, Sr. Adv.
with Mr. U.A. Rana and Mr.
Himanshu Mehta, Advs.
versus
PRINCIPAL COMMISSIONER CENTRAL TAX AND
CENTRAL EXCISE ..... Respondent
Through: Mr. Harpreet Singh, Standing
Counsel with Mr. Jatin Kumar
Gaur, Adv.
36
+ CEAC 12/2023
ACC LIMITED ..... Petitioner
Through: Mr. Arvind P. Datar, Sr. Adv.
with Mr. U.A. Rana and Mr.
Himanshu Mehta, Advs.
versus
COMMISSIONER,CENTRAL GOODS AND SERVICE TAX
UDAIPUR ..... Respondent
Through: Mr. Harpreet Singh, Standing
Counsel with Mr. Jatin Kumar
Gaur, Adv.
4
+ CEAC 28/2019 & CM APPL. 50936/2019 (interim relief)
ACC LIMITED ..... Petitioner
Through: Mr. Arvind P. Datar, Sr. Adv.
with Mr. U.A. Rana and Mr.
Himanshu Mehta, Advs.
versus
COMMISSIONER, CGST & CENTRAL EXCISE,
JABALPUR ..... Respondent
Through: Mr. Harpreet Singh, Standing
Counsel with Mr. Jatin Kumar
Gaur, Adv.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 19/09/2023 at 21:08:35
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE DHARMESH SHARMA
ORDER
% 14.09.2023 CM APPL. 47328/2023 (Exemption) in CEAC 11/2023 and CM APPL. 47331/2023 (Exemption) in CEAC 12/2023 Allowed, subject to all just exceptions. The application shall stand disposed of. CEAC 11/2023, CM APPL. 47327/2023 (stay), CEAC 12/2023, CM APPL. 47330/2023 (stay) and CEAC 28/2019, CM APPL. 50936/2019 (interim relief)
1. Notice. Since the respondents are duly represented, let a reply be filed, if so chosen and advised, within a period of three weeks from today.
2. The Court notes that CEAC 11/2023 and CEAC 12/2023 raise the issue of CENVAT credit on the payment of clean energy cess in light of Section 83(3) of the Finance Act, 2010.
3. We note that an identical question forms subject matter of CEAC 28/2019. Consequently, let the said appeal also stand tagged with the present matters to be called again on 04.12.2023.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
SEPTEMBER 14, 2023 SU This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2023 at 21:08:35