Chidambara Karthikeyan S v. The Joint Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.06.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.12250 of 2021 S.Chidambara Karthikeyan ... Petitioner Vs.

The Joint Commissioner, O/o. the Joint Commissioner of CGST and Central Excise, GST Bhavan, Tractor Road, NGO 'A' Colony, Tirunelveli - 627 007.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records of Order in Original No. 09/JC/ST/2021 (DE NOVO) dated 12.07.2021 and quash the same. For petitioner : Mr.S.Venkatachalam For respondent : Mr.N.Dilip Kumar Standing Counsel ***** 1/5

ORDER

Heard learned counsel for the petitioner and the learned Standing Counsel for the respondent.

2. The petitioner is aggrieved by the impugned Order-in-Original No. 09/JC/ST/2021 (DE-NOVO) dated 12.07.2021 passed by the respondent in his proceedings bearing reference in C.No.V/ST/15/24/18-Adjn.

3. The impugned order has been passed pursuant to the order of the Commissioner (Appeals) vide Order-in-Appeal No.41 & 42/2020 dated 23.03.2020. By the aforesaid order, the Commissioner (Appeals) had dismissed the petitioner's appeal against the Order-in-Original No.30/JC/ST/2018 dated 25.10.2018 in his proceedings bearing reference in C.No.V/ST/15/24/18-Adjn.

4. As far as the Department's Appeal is concerned, the case was remitted back to the respondent to pass fresh orders with the following observations:

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5. Under these circumstances, the petitioner has preferred an another Appeal before the Customs, Excise and Service Tax Appellate Tribunal in Appeal No.ST/40415/2020, which is pending for further adjudication. 3/5

6. The basis of the remand order has been challenged by the petitioner before the Tribunal. Therefore, there is no justification in passing the impugned order, merely because, the Tribunal has not granted any stay of the composite order passed by the Commissioner (Appeals) vide order in Appeal No.41 & 42/2020 dated 23.03.2020 in A.No.265/2018-ST & 03/2019-ST(D). It is open for the respondent to expedite the proceedings, in case the pendency of the proceedings is impediment to recover the amount from the petitioner. This Writ Petition stands allowed with above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 24.06.2024 Internet : Yes / No apd 4/5

C.SARAVANAN, J.

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