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High Court of DelhiCEAC/28/2019

Acc Limited v. Commissioner, Cgst & Central Excise, Jabalpur

2024-07-09Hon'Ble Mr. Justice Yashwant Varma,Hon'Ble Mr. Justice Ravinder Dudeja2 pages

$~12 to 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CEAC 28/2019 & CM APPL. 50936/2019 (Interim Relief) ACC LIMITED .....Petitioner Through:

Mr. Arvind P. Datar, Sr. Adv.

with Mr. U.A. Rana, Mr.

Himanshu Mehta, Advs.

versus COMMISSIONER, CGST & CENTRAL EXCISE, JABALPUR .....Respondent Through:

Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Advocate.

+ CEAC 11/2023 & CM APPL. 47327/2023 (Interim Relief) ACC LIMITED .....Petitioner Through:

Mr. Arvind P. Datar, Sr. Adv.

with Mr. U.A. Rana, Mr.

Himanshu Mehta, Advs.

versus PRINCIPAL COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE .....Respondent Through:

Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Advocate.

+ CEAC 12/2023 & CM APPL. 47330/2023 (Interim Relief) ACC LIMITED .....Petitioner Through:

Mr. Arvind P. Datar, Sr. Adv.

with Mr. U.A. Rana, Mr.

Himanshu Mehta, Advs.

versus COMMISSIONER,CENTRAL GOODS AND SERVICE TAX 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 02/07/2025 at 02:49:35

UDAIPUR .....Respondent Through:

Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Advocate.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 09.07.2024 Mr. Datar, learned senior counsel draws our attention to the recent decision rendered by the Supreme Court in Principal Commisioner of Income Tax-I, Chandigarh vs. ABC Papers Ltd. [(2022) 9 SCC 1] and submits that in light of the above, these appeals would have to be withdrawn to be re-filed before the jurisdictional High Courts.

In view of the above, we accord liberty to the appellant to withdraw the instant appeals and to re-file before the appropriate High Court within a period of six weeks from today. YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 9, 2024/neha 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 02/07/2025 at 02:49:35