BHARGAV D. KARIA, D. N. RAY
ALTAFHUSEN MAYUDDIN KHATRI – Appellant
Versus
UNION OF INDIA – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Bhadrish S. Raju with learned advocate Mr. Dhanesh R. Patel for the petitioner and learned advocate Mr. Utkarsh R. Sharma for the respondents.
2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
(b) Pending the admission, final hearing and disposal of the present Special Civil Application be pleased to stay implementation of Order-In-Original No. VADEXCU 002-COM-007-18-19 dated 29.09.2018 in Show Cause Notice dated 08.08.2017 issued vide F. No. V.Ch.24(04)01/Altaf-KKGutkha/H-1/Prev/Adj/ Commr.2017-18.
(c) Pending the admission, final hearing and disposal of the present Special Civil Application be pleased to stay implementation, operation and execution of the Order-in- Original dated 25.03.2021 bearing No. VAD-EXCUS-002-COM-29-20-21, in Show cause notice dated 19.11.2019 bearing No. V Ch 24 (04)/Altaf-KK-Guthka/H-l/Prev/Adj/ Commr/03/2019-20 passed by Principal Commissioner, Central GST & Central Excise, Vadodara-II.
(d) Quash and set aside Show Cause Notice dated 08.08.2017 bearing F. No. V.Ch.24 (04)
Assistant Commissioner (CT) LTU
Secretary of State v. Mask & Co. AIR 1940 PC 105
Shukla and Brothers vs. Customs, Excise & Service Tax Appellate Tribunal
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Point of law: Order of the Tribunal, dismissing the appeal for non compliance of the mandatory pre-deposit, has to be upheld and the writ petition is liable to be dismissed.
The requirement of pre-deposit under Section 129E of the Customs Act is mandatory, with limited discretion for waiver in exceptional circumstances, reaffirmed by recent judicial precedents.
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The court held that claims involving CENVAT credits were extinguished post-approval of the resolution plan under the Insolvency and Bankruptcy Code, reaffirming jurisdictional limits of the High Cour....
The main legal point established in the judgment is the court's discretion to waive the requirement of pre-deposit for filing an appeal in exceptional circumstances, especially when the condition imp....
There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances made in the setting of the....
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
The CESTAT exceeded its jurisdiction by restoring appeals without compliance with mandatory pre-deposit requirements under the Central Excise Act.
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