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<h1>Tax Dept Blocked from Final Order Until Prior Appellate Classification Decision Resolved Under Rule 9(2)</h1> <h3>Shampoorji Pallonji Energy Integrated Solutions Pvt. Ltd., S.P. Armada Oil Exploration Pvt. Ltd. Versus Union of India</h3> HC of Bombay ruled that while the tax department could proceed with the show cause notice, they were prohibited from issuing a final order until the ... Recovery of short payment of tax along with the appropriate rate of interest - rejection of purported classification of service under hearing ‘9988’ - period of August 2017 to May 2018 - HELD THAT:- It is not required to preempt the respondents’ remedy of instituting an appeal, it would not be appropriate to prejudice the petitioner by allowing the respondents to dispose of the impugned show cause notice by making a final order. This petition is disposed off by permitting the respondent to adjudicate upon the impugned show cause notice but not making and communicating a final order of the petitioner till the Joint Commissioner (Appeals) order dated 24 February 2021 is not set aside or stayed. The High Court of Bombay heard a case where a petitioner challenged a show cause notice for tax payment. The petitioner's classification was accepted by the appellate authority for a specific period, and the department did not challenge this decision. The court allowed the respondent to adjudicate on the notice but not issue a final order until the previous decision is set aside or stayed. The court ruled in favor of the petitioner without any cost order.