Principal Commissioner Of CGST And Central Excise Guwahati vs. M/S Ozone Ayurvedics

Facts

The appellant, Principal Commissioner of CGST and Central Excise Guwahati, filed an appeal before the Gauhati High Court against M/s Ozone Ayurvedics. The appeal number is C.Ex.App./9/2025. The appellant's counsel submitted that they wished to withdraw the appeal. This decision was based on a policy framed by the Central Government discouraging appeals for amounts less than ₹2 crores. The court considered this submission.

Held

The Court allowed the prayer of the appellant to withdraw the appeal. The reasoning was based on the appellant's submission regarding the Central Government's policy to discourage appeals for amounts below ₹2 crores. The Court found no impediment to allowing the withdrawal based on this stated policy. The ratio decidendi is that a High Court may allow withdrawal of an appeal if the appellant, representing the revenue, cites a government policy to avoid pursuing matters below a certain monetary threshold, and no opposing arguments are presented. The operative direction was that the appeal stands dismissed as withdrawn.

Key Issues

1. Whether the appeal should be permitted to be withdrawn by the appellant in light of the Central Government's policy regarding appeal amounts. This issue turns on the court's discretion and the application of the stated policy. Contentions: Petitioner/Appellant: Submitted that they wish to withdraw the appeal in view of the Central Government's policy that appeals should not be filed for amounts less than ₹2 crores. Requested permission to withdraw the appeal. Revenue/State: No arguments recorded.