The High Court dismissed civil miscellaneous petitions seeking a stay on GST demand and penalty recovery, closing the petitions on the ground that the appellant company was already under liquidation, rendering interim orders unnecessary.
Both civil miscellaneous petitions were closed; no interim stay was granted.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Civil Appellate Jurisdiction )
Friday, the Eighth day of January Two Thousand Twenty One
PRESENT
THE HON`BLE MR JUSTICE T.S.SIVAGNANAM
AND
THE HON`BLE MS JUSTICE R.N.MANJULA
C.M.P.Nos.9739 & 9754 of 2019 in C.M.A.Nos.2262 & 2263 of 2019
M/S.AUTOMOTIVE COACHES AND [ PETITIONER IN BOTH THE PETITIONS] COMPONENTS LTD, GUMMUDIPOONDI
Vs
COMMISSIONER OF GST AND [ RESPONDENT IN BOTH THE PETITIONS ] CENTRAL, EXCISE, CHENNAI OUTER COMMISSIONERATE, NO.2054, 12 TH MAIN ROAD, NEWRY TOWERS, ANNA NAGAR, CHENNAI.
Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to stay recovery of the demand/penalty confirmed in Final Order No.41984/2018 dt 09.07.2018 of Customs Excise and Service Tax Appellate Tribunal south Zonal Bench, Chennai which relates to SCN No.66/2006 dated 11.08.2006 and Order-in Original No.15/2009 dated 5.8.2009 of the Addl.Commissioner of Central Excise (in CMP.NO.9739 OF 2019) pending disposal of the above CMA.2262 OF 2019 AND;
(II) Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to stay recovery of the demand /penalty confirmed in Final Order No.41985/2018 dt 9-7-2018 of customs Excise and Service Tax Appellate Tribunal South Zonal Bench Chennai which relates to SCN No.68/2006 dt 17/08/2006 and order in Original no.6/2009 dt 5/8/2009 of the Addl.Commissioner of Central Excise (in CMP.NO.9754 OF 2019) pending disposal of the above CMA.2263 OF 2019 Respectively.
Order : These petitions coming on for orders upon perusing the petition and the respective affidavits filed in support thereof and upon hearing the arguments of Mr.P.R.Renganath, Advocate for the petitioner and of MR.RAJNISH PATHIYIL, SENIOR STANDING Counsel on behalf of the Respondents the court made the following order:-
Heard Mr.P.R.Renganath, learned counsel for the appellant and Mr.Rajnish Pathiyil, learned Senior Standing Counsel appearing for the respondent.
-sd/-
08/01/2021
/ TRUE COPY /
Sub-Assistant Registrar ( Statistics / C.S. )
High Court, Madras - 600 104.
TO
THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ZONAL BENCH CHENNAI.
Order
in
C.M.P.Nos.9739 & 9754 of 2019
in
C.M.A.Nos.2262 & 2263 of 2019
Date :08/01/2021
From 26.2.2001 the Registry is issuing certified
copies of the Interim Orders in this format
VC (19/01/2021)
M/s. Automotive Coaches and Components Ltd.
Commissioner of GST
T.S. Sivagnanam
R.N. Manjula
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
