Adjournment granted for Revenue and assessee appeals to 17th September 2019. The Tribunal decided to adjourn the appeals filed by both the Revenue and the assessee, including appeal nos. ST/85728/2019, ST/87767/2017, ST/88114/2017, ...
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Adjournment granted for Revenue and assessee appeals to 17th September 2019.
The Tribunal decided to adjourn the appeals filed by both the Revenue and the assessee, including appeal nos. ST/85728/2019, ST/87767/2017, ST/88114/2017, and ST/88115/2017, to 17th September 2019. This decision allows both parties to present their arguments before the Tribunal on the same date. Additionally, the appeal of the Revenue seeking early hearing was scheduled to be heard alongside the appeals of the assessee that were already listed.
Issues: - Early hearing application by Revenue for appeal no. ST/85728/2019 - Stay operation of refunds allowed in order-in-appeal no. PK/46-48/MC/2017 - Disposal of three appeals filed by Revenue: ST/87814/2017, ST/87815/2017, ST/87816/2017
Analysis: 1. The Revenue filed an application seeking early hearing of appeal no. ST/85728/2019 by M/s Sabre Travels Network India Pvt Ltd against an order-in-original dated 6th November 2018. The Revenue also requested a stay on the refunds allowed in an order-in-appeal dated 2nd August 2017. The first appellate authority disposed of six order-in-originals, and the Revenue is aggrieved by three of them, seeking a stay on their operation.
2. The Revenue filed three appeals, namely ST/87814/2017, ST/87815/2017, and ST/87816/2017, seeking stay on their operations. However, as per Circular no. F. No. 390/Misc/116/2017, two appeals were dismissed under the litigation policy due to the disputed amount being below the prescribed limit. The stay pertaining to appeal no. ST/87816/2017 will be disposed of along with the appeal of Revenue.
3. The appeal no. ST/85728/2019, for which early hearing was requested by the Revenue, covers a period overlapping with the appeals of the assessee and another appeal of the Revenue. Therefore, it was decided that appeal no. ST/85728/2019 will be heard along with the appeals of the assessee already listed.
4. After hearing the arguments from the Authorized Representative and Counsel for the assessee, it was decided to adjourn appeal nos. ST/85728/2019, ST/87767/2017, ST/88114/2017, and ST/88115/2017 to 17th September 2019. The appeal of Revenue will also be listed for the same date, allowing time for both sides to present their case before the Tribunal.
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