COURT NO.1
HIGH COURT OF SIKKIM : GANGTOK
Record of Proceedings
IA No.05/2023
IN
Tax App. No. 01/2019
THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX,
SILIGURI COMMISSIONERATE, SILIGURI APPLICANT (S)
VERSUS
M/S PERFECT TECHNOLOGIES RESPONDENT (S)
For Applicant : Ms. Sangita Pradhan, Deputy Solicitor General of
India with Ms. Natasha Pradhan and Ms. Purnima
Subba, Advocates.
For Respondent : Ms. Gita Bista, Advocate.
Date: 17/08/2023
CORAM:
HON'BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE
HON'BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE
...
O R D E R: (per the Hon'ble, the Chief Justice)
Pursuant to our order dated 25th August, 2022 (read with the subsequent
orders passed by this Court), the learned Customs, Excise and Service Tax
Appellate Tribunal, Regional Bench at Kolkata, has finally pronounced its
judgment on 04th August, 2023. A copy of the said judgment has been placed on
record by the appellant by means of this interlocutory application, bearing I.A.
No.05 of 2023.
A plain reading of the judgment of the learned Tribunal dated 04th August,
2023, reveals that the learned Tribunal has directed its Registrar to place the
matter along with case records before the Hon'ble President of the learned
Tribunal for his kind consideration and for constitution of a larger Bench to decide
question of law, as framed by the learned Tribunal in paragraph 76 of its
judgment.
Since it is evident that the learned Tribunal has not been able to come to a
clear decision in terms of our order dated 25th August, 2022, we are left with no
Page 1 of 2 COURT NO.1 HIGH COURT OF SIKKIM : GANGTOK Record of Proceedings
option but to adjourn the main matter, being Tax App. No.01/2019, sine die, till a
larger Bench of the learned Tribunal is constituted and is able to hear out the
matter and pronounce a judgment in respect of the question of law as framed in
paragraph 76 of the judgment and order of the learned Tribunal dated 04th
August, 2023.
The interlocutory application, being I.A. No.05 of 2023, is accordingly
disposed of.
(Meenakshi Madan Rai) (Biswanath Somadder)
Judge Chief Justice
jk/ds/avi/ami
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