TMI Blog2023 (3) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merits or to retain the matter till the outcome of the pending matter before the Apex Court. This approach of Tribunal is not proper. We deem it appropriate to direct the Tribunal to decide the matter on merits. We further reserve liberty to the parties to raise all contentions as raised by both the sides before this Court. Let the same be decided without further loss of time. - R/SPECIAL CIVIL APPLICATION NO. 14552 of 2021 - - - Dated:- 23-2-2023 - HONOURABLE MR. JUSTICE A.J. DESAI AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: For the Petitioner(s) No. 1,2,3 : Amal Paresh Dave (8961) For the Petitioner(s) No. 1,2,3 : Mr Paresh M Dave(260) For the Respondent(s) No. 1,2 : Mr Nikunt K Raval(5558) ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.J.DESAI) 1. Rule returnable forthwith. Learned Central Government Standing Counsel Mr. Nikunt K. Raval waives service of notice of rule for and on behalf of respondents. 2. With consent of learned advocates appearing for the respective parties, this matter is taken up for final hearing in view of the several orders passed by this Court deciding similar issue involved in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Paresh Dave by taking us through the aforesaid order, more particularly, Paragraph Nos.6 and 7 and direction issued in Paragraph No.8 of the said order, would submit that present petition requires consideration. 7. On the other hand, learned Central Government Standing Counsel Mr. Nikunt Raval has opposed this petition. He has invited our attention to the affidavit-in-reply filed by Commissioner of CGST and Central Excise. He has also placed on record the status of Civil Appeal. 8. We have heard learned advocates appearing for the respective parties. It is true that Civil Appeal Nos.005702-005703/2018 is pending before the Hon ble Apex Court. We notice that entire basis of remand ordered by the Appellate Tribunal in the present case is on the ground of pending aforesaid Civil Appeal. Secondly, the Tribunal has noted that to adjudicate the issue involved the matter needs to be reconsidered taking into account not only position of income tax but also on basis of terms and conditions of the employment of Directors. The aforesaid aspect as submitted by Mr. Paresh Dave, learned advocate for petitioner is settled by various decisions holding that Directors of a company were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in the case of Cadila Healthcare Ltd. (supra) and Astik Dyestuff Pvt. Ltd. (supra). However, if the learned Tribunal was of the opinion that in view of subsequent notification No.2/16 dated 03.02.2016, by which explanation has been inserted to the definition of input service and the question whether such notification shall be applicable retrospectively or not is at large before this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016 and it is not appropriate to decide the appeals on merits, in that case, the learned Tribunal ought to have kept the appeals pending till decision of this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. Instead, the learned Tribunal has disposed of the appeals even without deciding the appeals on merits with liberty to both sides to approach the Tribunal after decision of this Court in the pending appeal in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. Such an order would not help either the Revenue /Department and even the assessee. Such a procedure adopted by the learned Tribunal would cause harassment to the assessee as well as inconvenience to the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel India Ltd (supra) if the decision in such appeal was likely to be rendered in near foreseeable future which would in addition to reducing the effort of both sides would also in many cases eliminate one stage of litigation. However, if the Tribunal was of the opinion that the judgement of the High Court may not be available in near future or for any such other good reason, it would not possible or advisable to await the outcome, the option with the Tribunal was to decide the appeals on merits after hearing both sides and as may be advised. Strangely, the Tribunal adopted the third mode. The Tribunal disposed of all appeals with liberty to both sides to approach the Tribunal soon after the verdict of the Hon'ble High Court in the pending appeal against the Division Bench judgement of this Tribunal in case of Essar Steel India Limited (supra) filed by the Revenue . While doing so, the Tribunal also added needless to mention no recovery nor refund would be processed during the period . 5. For multiple reasons, we do not approve the approach adopted by the Tribunal. Dispensation of justice is not number games and should not be brought down to mere statistics. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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