TMI Blog2020 (12) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal are to be disregarded after filing of the appeal . It appears that he was empowered to violate the principles set by the Tribunal, once the same had been challenged in an appellate forum despite the settled principle of law that such an order has to be respected unless and until the same is set aside - learned Commissioner (Appeals) had gone on a different ground basing on the Circular No. 175/01/2014-ST and Notification No. 25/2012-ST [Sr. No. 28 (c)] that has clearly demonstrated that such Residential Welfare Association (RWA) must be a non-profit entity and collecting a contribution within monetary celling of ₹ 5000/- prescribed in the said notification though without expressing in clear language that in fulfilling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period April, 2016 to March, 2017 towards contributions collected from members of Housing society. The said claim was rejected by the Deputy Commissioner (Refund), CGST C. EX, Mumbai East vide his order dated 14.03.2018 against which appellant preferred appeal before the Commissioner of GST CX (Appeals-I), Mumbai who also rejected the same vide his detailed order dated 29.08.2019 that resulted in filing this appeal before the CESTAT. 3. In the memo of appeal and during the course of hearing of the appeal, learned Counsel for the appellant Mr. Mahesh Raichandani, with reference to Hon'ble Supreme Court judgment reported in 2019- TIOL-449-SC-ST-LB in the case of State of West Bengal Vs. Calcutta Club Ltd. and final order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es provided by a Residential Welfare Association vis-a-vis Order-in-Original and Order-in-Appeal. The order passed by the adjudicating authority is cryptic and has no regard for the judicial precedent set by the Tribunal. Rejection of refund claim by him on the ground that appeal is pending in the Hon'ble Supreme Court against the cited judgment gives an impression that orders of the Tribunal are to be disregarded after filing of the appeal . It appears that he was empowered to violate the principles set by the Tribunal, once the same had been challenged in an appellate forum despite the settled principle of law that such an order has to be respected unless and until the same is set aside [Vasudev Dhanjibhai Modi Vs. Rajabhai Abdul Rehm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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