Appeal against CESTAT order on service tax pre-deposit; the appellant's counsel stated that the original appeal before the Tribunal had been finally decided during the pendency, leaving nothing to adjudicate.
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.
[348s ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
TUESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TV\IENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO
CENTRAL EXCISE APPEALS NO: 4 OF 2014
Appeal under Section 35-G of the Central Excise Act, 1944 asmade applicable to Service Tax under section 83 of the FinanceAct of 1994against the order and directions dated 01.01.2014 on the file of theCustoms, ExciseAnd Service Tax Appellate Tribunal, Southern Region, in StayApplicationNo. ST/STAY/2538212013 in Service Tax Appeal No. 5T/25302/2013in ServiceTax Appeal No. ST 12003212013.
Betrveen:
M/s. Jaiprakash Gayatri Projects Ltd.(JV), 6-3-1090, B-1TSRTowers, Rajbhavan Road, Somajiguda, Hyderabad 500 082 ofA.P.
...APPELLANT
AND
The Commissioner of Central Excise, Customs & Service Tax, Hyderabad-ll Commissionerate Lal Bahadur Stadium Road, Bastreerbagh, Hyderabad500 004.
...RESPONDENT
l.A. NO: 1 OF 20141CEAI'/iP. NO: 17 OF 2014)
Petition under Section 151 CPCpraying that in the circumstances stated in the affidavit filed in support oI thepetition, the High Courtmay be pleased Stay all furtherproceedings of the respoMent CommissionerHyderabad-ll Commissionerate vide order dated 29.10.2012 videNo.3212O12- Adjn(STXCommr.)by suspending the condition requiring thepetitionerto make pre-deposit of Rs.85,20,0001 along with interest thereon vide order dated
01.01.2014passed in Stay Application No. ST/Stay/2538'.12013in ServiceTax Appeal No. 5T12530212013 of the CustomsExcise & [ ervice Tax Appellate Tribunal, South Zone Bench, Bangalorevide Misc Order t< .2003212014
l.A. NO: 2OF 20141CEAMP. NO:182 OF2014)
Petition under Section 151 CPCpraying thatin thr:circumstancesstated in the affidavit filed in support of thepetition, theHigh ( ourt may be pleased expedite the hearing of the Central Excise Appal byfixinga I early date.
Counsel for the Appellant: Ms. K. Sai Priyadarshinirep. Sir P. Sri Ram
Counsel for the Respondent: Sri A. Rama Krishna Reddy( SC for CBEC) The Court delivered the following: JUDGMENT
THE HONOURABLE SR] JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CTIALAPATHI RAO
CENTRAL EXCISE APPEAL No.4 of 2014
JUDGMENT: (per Hon'ble Sri Jusrice P.Sam Koshy)
Ms.K.Sai Priyadarshini, leamed counsel representing Sri P.Sri Ram, learned counsel for the appellant, submits that pending the present appeal before this Court, the original appeal before the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Hyderabad has been finally decided and as such nothing further remains to be adjudicated in the present appeal.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
//TRUE COPY//
SD/- MOHD.ISMAL
DEPUTY REGISTRAR
TION OFF]CER
To,
,
HIGH COURT
DATED: 05lOBl2O25
JUDGMENT
j.i l{E SIe
o
(J i 2 JAN 2026 :'i,
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.j.l
,
CEA.No.4 ot 2014
DISMISSING THE CEA AS HAVING BECOME INFRUCTUOUS
yt/
1 issue framed by the court
Whether the appeal survived after the Tribunal finally decided the original appeal pending before it.
3 provisions across 3 enactments
M/s. Jaiprakash Gayatri Projects Ltd. (JV)
The Commissioner of Central Excise, Customs & Service Tax, Hyderabad-II Commissionerate
P. Sam Koshy
Suddala Chalapathi Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
