Kerala Co-Operative Deposit Guarantee Fund Board vs. Commissioner Of Central GST And Central Excise
Held
The High Court permitted the appellant to withdraw the appeal, noting that the appropriate remedy was before the Supreme Court. Consequently, the appeal was dismissed as withdrawn, without prejudice.
Facts
The Kerala Co-operative Deposit Guarantee Fund Board filed an appeal (C.E.Appeal.No.2 OF 2020) against an order of the Customs, Excise & Service Tax Appellate Tribunal. During the hearing, the appellant's counsel submitted a request to withdraw the appeal.
Key Issues
The key issue was the appellant's request to withdraw their appeal, based on their realization that the correct forum for their grievance was the Supreme Court.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 21ST DAY OF AUGUST 2020 / 30TH SRAVANA, 1942 C.E.Appeal.No.2 OF 2020 AGAINST THE ORDER/JUDGMENT IN ST 20162/2018 DATED 12-02-2020 OF CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE APPELLANT: KERALA CO-OPERATIVE DEPOSIT GUARANTEE FUND BOARD TC 25/1955(4), MANJALIKULAM ROAD, THIRUVANANTHAPURAM - 695 001 REPRESENTED BY THE SECRETARY - TREASURER. BY ADVS. SRI.ASOK M.CHERIAN SRI.S.ARAVIND SRI.P.S.RAGHUKUMAR RESPONDENT: COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. SRI.SREELAL.N.WARRIER, SC FOR R2 THIS CENTRAL EXICISE APPEAL HAVING COME UP FOR ADMISSION ON 21.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.E.Appeal.No.2 OF 2020 2 JUDGMENT Vinod Chandran, J. Learned Counsel for the appellant submits that the appeal may be permitted to be withdrawn, since they have realised that the appropriate remedy is before the Supreme Court.
The appeal is dismissed as withdrawn, without prejudice. K.VINOD CHANDRAN JUDGE T.R.RAVI JUDGE Pn 21/08
The judgment continues below.
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