Automotive Coaches And Components Ltd v. Commissioner Of Gst And Central
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Civil Appellate Jurisdiction ) Friday, the Eighth day of January Two Thousand Twenty One PRESENT THE HON`BLE MR JUSTICE T.S.SIVAGNANAM AND THE HON`BLE MS JUSTICE R.N.MANJULA C.M.P.Nos.9739 & 9754 of 2019 in C.M.A.Nos.2262 & 2263 of 2019 M/S.AUTOMOTIVE COACHES AND [ PETITIONER IN BOTH THE PETITIONS] COMPONENTS LTD, GUMMUDIPOONDI Vs COMMISSIONER OF GST AND [ RESPONDENT IN BOTH THE PETITIONS ] CENTRAL, EXCISE, CHENNAI OUTER COMMISSIONERATE, NO.2054, 12 TH MAIN ROAD, NEWRY TOWERS, ANNA NAGAR, CHENNAI.
Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to stay recovery of the demand/penalty confirmed in Final Order No.41984/2018 dt 09.07.2018 of Customs Excise and Service Tax Appellate Tribunal south Zonal Bench, Chennai which relates to SCN No.66/2006 dated 11.08.2006 and Order-in Original No.15/2009 dated 5.8.2009 of the Addl.Commissioner of Central Excise (in CMP.NO.9739 OF 2019) pending disposal of the above CMA.2262 OF 2019 AND; (II) Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to stay recovery of the demand /penalty confirmed in Final Order No.41985/2018 dt 9-7-2018 of customs Excise and Service Tax Appellate Tribunal South Zonal Bench Chennai which relates to SCN No.68/2006 dt 17/08/2006 and order in Original no.6/2009 dt 5/8/2009 of the Addl.Commissioner of Central Excise (in CMP.NO.9754 OF 2019) pending disposal of the above CMA.2263 OF 2019 Respectively.
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Order : These petitions coming on for orders upon perusing the petition and the respective affidavits filed in support thereof and upon hearing the arguments of Mr.P.R.Renganath, Advocate for the petitioner and of MR.RAJNISH PATHIYIL, SENIOR STANDING Counsel on behalf of the Respondents the court made the following order:- Heard Mr.P.R.Renganath, learned counsel for the appellant and Mr.Rajnish Pathiyil, learned Senior Standing Counsel appearing for the respondent.
2. Since the appellant company is already under liquidation, there may not be any necessity for grant of interim orders at this stage. Accordingly, both the Civil Miscellaneous Petitions are closed.
-sd/- 08/01/2021 / TRUE COPY / Sub-Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104.
TO THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL ZONAL BENCH CHENNAI.
Order in C.M.P.Nos.9739 & 9754 of 2019 in C.M.A.Nos.2262 & 2263 of 2019 Date :08/01/2021 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this format VC (19/01/2021) https://hcservices.ecourts.gov.in/hcservices/