Commissioner Of GST And Central Excise, Surat vs. M/S. Harish Silk Industries

TAXAP/968/2017HC GujaratGSTCNR GJHC24057218201726 December 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages

AI SummaryWithdrawn

Held

The Court granted the permission as prayed for by the appellant. The appeal was disposed of as withdrawn. The Court also granted liberty to the appellant to seek revival of the appeal in case it is found that the Circular dated 08.08.2019 does not apply to the facts of the present case. The reasoning for the decision was based on the appellant's submission and the instruction to withdraw the appeal due to the low tax effect as per the specified circular. No specific finding was made on the merits of the GST dispute itself, as the appeal was withdrawn before any substantive adjudication.

Facts

The Commissioner of GST and Central Excise, Surat (appellant) filed a tax appeal before the High Court of Gujarat against M/s. Harish Silk Industries (opponent). The appeal concerned a dispute related to GST. The appellant's counsel placed on record a communication from the Joint Commissioner (Legal) dated 19.11.2019, instructing the withdrawal of the appeal. The reason cited for withdrawal was that the tax effect involved was below the monetary limit specified by the Central Board of Indirect Taxes (CBIC) vide Circular No. 17 of 2019 dated 08.08.2019. The appellant's counsel sought permission to withdraw the appeal.

Key Issues

1. Whether the tax appeal can be withdrawn by the appellant on the ground that the tax effect is below the monetary limit specified by the CBIC Circular No. 17 of 2019 dated 08.08.2019? The appellant argued that as per the instructions from the Joint Commissioner (Legal), based on CBIC Circular No. 17 of 2019, the appeal should be withdrawn due to the low tax effect. The appellant relied on the said circular for its contention. The respondent (opponent) did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/TAXAP/968/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 968 of 2017 ========================================================== COMMISSIONER OF GST AND CENTRAL EXCISE, SURAT Versus M/S. HARISH SILK INDUSTRIES ========================================================== Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 RULE SERVED(64) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 26/12/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

Mr. Ankit Shah, learned senior standing counsel for the appellant, placed on record a communication dated 19.11.2019 of the Joint Commissioner (Legal) instructing him to withdraw the captioned tax appeal on the ground that the tax effect involved is less than the monetary limit specified by the Central Board of Direct Taxes vide Circular No.17 of 2019 dated 08.08.2019. He, accordingly, seeks permission to

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.