Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.
F. No. 275\/11\/2017-CX.8A Dated:- 18-9-2017 Order-Instruction
Central Excise
F. No. 275\/11\/2017-CX.8A
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise & Customs
\n(Legal Cell)
\n'C' Wing, 5th Floor, HUDCO-VISHALA Building
\nBhikaji Cama Place, R.K. Puram,
\nNew Delhi-66: dated the 18.09.2017
\nINSTRUCTION
\nTo,
\n1. All Principal Chief Commissioners\/ Chief Commissioners of Customs, GST & CX;
\n2. All Director Generals of Customs, GST & CX;
\n3.
\nSub: – Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.
\nSir\/Madam,
\nAfter the implementati<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nvolved or there is manifest injustice resulting from the impugned order or judgment. No right of appeal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276\/72\/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.F. No. 275\/11\/2017-CX.8A Dated:- 18-9-2017 Order-InstructionCentral ExciseF. No. 275\/11\/2017-CX.8A Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell) 'C' Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the … Continue reading “Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7807","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7807"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7807\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Principally, all orders\/judgments, whether interim or final, are appealable. Where the levy of GST has been questioned or stayed, irrespective of the fact that matter is still pending before the High Court the same needs to be challenged by way of f<\/p>\n
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