TaxTMI 
TaxTMI 
2023 (3) TMI 569
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....nt of learned advocates appearing for the respective parties, this matter is taken up for final hearing in view of the several orders passed by this Court deciding similar issue involved in the present present petition. 3. By way of present petition under Articles 14, 19(1)(g), 265 and 300(A) of the Constitution of India, petitioners have prayed for following reliefs: "(A) That Your Lordships may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ, direction or order, quashing and setting aside Order No.A/11891-11892/2021 dated 24.5.2021 (Annexure- "M" hereto) made by the Appellate Tribunal, Ahmedabad, with all consequential reliefs and benefits: (B) That Your Lordships may be p....
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....ment Concrete Private Limited (supra) is not applicable, and therefore, the Tribunal ought to have decided the matter. 6.1 Learned advocate Mr. Paresh Dave appearing for the petitioners has relied upon the oral order dated 07.01.2023 passed by this Court in Special Civil Application No.586 of 2021. Learned advocate Mr. Paresh Dave by taking us through the aforesaid order, more particularly, Paragraph Nos.6 and 7 and direction issued in Paragraph No.8 of the said order, would submit that present petition requires consideration. 7. On the other hand, learned Central Government Standing Counsel Mr. Nikunt Raval has opposed this petition. He has invited our attention to the affidavit-in-reply filed by Commissioner of CGST and Central Excise. ....
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....the Apex Court in Special Leave Petition No.007390 of 2020 on 09.06.2020. We are given to understand that the same is still pending before the Apex Court and has not been finally decided. If the matter is still pending before the Apex Court, nobody can make a guess as to in what way it is going to result. The least the Tribunal could have done was of deciding the matter on merit as per the prevalent law or to keep the matter back. However, it has chosen to remand the matter to the adjudicating authority which is impermissible. 7. This Court in case of Commissioner of Central GST vs. Jay Chemical Industries Ltd., reported in 2018 (19) GSTL 459(Guj.) the question which was pending before the Tribunal was at large before the High Court. The....
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....ing till decision of this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. Instead, the learned Tribunal has disposed of the appeals even without deciding the appeals on merits with liberty to both sides to approach the Tribunal after decision of this Court in the pending appeal in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. Such an order would not help either the Revenue /Department and even the assessee. Such a procedure adopted by the learned Tribunal would cause harassment to the assessee as well as inconvenience to the Department. Therefore, we are of the opinion that the procedure adopted by the learned Tribunal disposing of the appeals without deciding the same on merits with libe....
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....t to the definition of the "input credit service" and argued that in all pending cases irrespective of the date of amendment, the same would apply. The Tribunal had option to wait for the outcome of Department's appeal in case of the pending appeal of the Essar Steel if, the decision in such appeal was likely to be rendered in a foreseeable future. However, if it was of the opinion that the judgment would not be available in the near future, it could have awaited till the outcome. The approach of the Tribunal was not at all approved by the Court in the following words: "4. In view of such facts, the options before the Tribunal were either to await the outcome of the department's appeal in case of Essar Steel India Ltd (supra) if the ....
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....artment or the assessee, as the case may be, would have to file fresh proceedings once the High Court disposes of the appeal in case of Essar Steel India Ltd. In the mechanism provided, the Tribunal has also left many gaps. For example, there is no clarity as to what time limit within which the parties would have to file fresh proceedings. The Tribunal merely stated that soon after the verdict either side can approach. This term "soon after the verdict" is not possible of any clear application. Further, we wonder what would happen if no appeal is filed as per the liberty granted by the Tribunal. Whether the decision against the losing party would achieve finality; in which case what would happen to the tax or the refund is not clear. ....