Principal Commissioner Of Central Tax vs. M/S. Somaya Marketing

Held

The Court noted that a memo was filed in the court on the day the appeals were listed for orders. In view of this memo, the appeals were dismissed as withdrawn. The judgment does not provide any reasoning or findings on the merits of the questions of law that were framed by the appellant. The operative direction is solely to dismiss the appeals as withdrawn. No specific issue was expressly left undecided, as the appeals were disposed of on a procedural ground.

Facts

The Principal Commissioner of Central Tax, GST West Commissionerate, Bengaluru, filed two appeals (Central Excise Appeal Nos. 30 of 2019 and 92 of 2019) before the Karnataka High Court. These appeals challenged the Final Orders No. 21148/2018 and 21156/2018, which were part of a common Final Order No. 21144-21158/2018, dated August 16, 2018, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeals were filed under Section 35G of the Central Excise Act, 1994, seeking to set aside the CESTAT's orders and to decide the question of law framed therein. The appeals were listed for orders before a division bench of the High Court.

Key Issues

1. Whether the CESTAT's Final Orders No. 21148/2018 and 21156/2018 (part of common Final Order No. 21144-21158/2018) dated 16.08.2018 are liable to be set aside. The appellant (Principal Commissioner of Central Tax) sought to appeal against these orders. The judgment does not record any specific arguments made by the appellant or the respondent regarding the merits of the case. The primary issue that arose for consideration was the disposal of the appeals themselves, based on a memo filed in court.