Pr. Commissoner CGST And Central Excise vs. M/S Tinna Overseas LTD.
Facts
The Principal Commissioner, CGST and Central Excise (Appellant) filed an appeal before the High Court against an order concerning M/s Tinna Overseas Ltd. (Respondent). Both parties jointly stated that the quantum of tax involved in the appeal was below the minimum monetary limit prescribed by the Board for filing an appeal before the High Court. Consequently, the appeal was not adjudicated on its merits.
Held
The Court held that the appeal was not maintainable before the High Court. This decision was based on the joint submission of both parties that the quantum of tax involved was below the minimum monetary limit fixed by the Board for filing appeals. The Court explicitly stated that it was not entering into the merits of the case. Therefore, the appeal was dismissed solely on the ground of being below the prescribed monetary limit for High Court appeals by the Income Tax Department (though the context is CGST/Central Excise).
Key Issues
1. Whether the present appeal is maintainable before the High Court given that the quantum of tax involved is below the minimum monetary limit fixed by the Board for filing appeals. Contentions: Petitioner (Appellant): The appeal is maintainable. Respondent (Assessee): The appeal is not maintainable as the quantum of tax is below the minimum monetary limit prescribed by the Board for filing appeals before the High Court. They jointly stated this position.
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- CENTRAL EXCISE APPEAL No. - 92 of 2019 Appellant :- Pr. Commissoner Cgst And Central Excise Respondent :- M/S Tinna Overseas Ltd.
Counsel for Appellant :- Dhananjay Awasthi Counsel for Respondent :- Anil Prakash Mathur Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Dhananjay Awasthi, learned counsel for the petitioner and Sri Anil Prakash Mathur as well as Sri Ravinder Pal Jindal, learned counsel for the respondent assessee.
Both learned counsel for the parties jointly state that quantum of tax involved in the present appeal is below the minimum monetary limit fixed by the Board for filing an appeal before the High Court and therefore, the appeal may be dismissed being below the minimum monetary limit.
In view of the aforesaid and without entering into the merits of the case, the appeal is dismissed being below the minimum monetary limit for filing appeal by the Income Tax Department.
Order Date :- 9.3.2022 nd Judicature at Allahabad
The judgment continues below.
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Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.