Commissioner Of GST And Central Excise, Aurangabad vs. M/S Wipro LTD.

Held

The Court held that the applicant-appellant is permitted to withdraw the appeal. This decision was based on the submissions made by the learned counsel for the applicant, the reasons stated in the application for withdrawal, and the instructions dated July 11, 2018, which indicated that appeals involving tax liability below Rs. 50 Lakhs could be withdrawn. The Court found no impediment to allowing the withdrawal. The appeal was disposed of as withdrawn.

Facts

The applicant-appellant, Commissioner GST & Central Excise, Aurangabad, filed an application to withdraw First Appeal No. 648 of 2006. The appeal was filed against M/s Wipro Ltd. (Lighting Division), Aurangabad. The learned counsel for the applicant-appellant informed the Court that the tax liability involved in the matter is below Rs. 50 Lakhs, citing instructions dated July 11, 2018, as the basis for seeking withdrawal. The application was supported by the reasons stated therein and the aforementioned instructions.

Key Issues

1. Whether the applicant-appellant should be permitted to withdraw the appeal, considering the tax liability is below Rs. 50 Lakhs and in light of the instructions dated July 11, 2018? The applicant-appellant argued that the tax liability in the matter is below Rs. 50 Lakhs and, in accordance with the instructions dated July 11, 2018, sought permission to withdraw the appeal. The revenue or State did not record any specific arguments in the judgment.