M/S.Pentagon Steelp vs. Commissioner,Central
Held
The Court granted the appellant's prayer to withdraw the appeal. The reasoning was based on the appellant's stated intention to avail the benefits under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The Court found no impediment to allowing the withdrawal in light of this intention. The operative direction was to dispose of the appeal as withdrawn. The Court also granted liberty to the appellant to utilize the soft copy of the order as equivalent to a certified copy, given the ongoing lockdown due to COVID-19. No issues were expressly left undecided.
Facts
The appellant sought to withdraw the appeal, OTAPL No.7 of 2013, to avail benefits under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The appeal was filed before the High Court. The respondents were the GST, Central Excise & Custom authorities. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the appeal was not detailed, other than it being an OTAPL (Original Tax Appeal) before the High Court.
Key Issues
1. Whether the appellant should be permitted to withdraw the appeal to avail the benefit of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019? The appellant argued that they wished to avail the benefits of the aforementioned scheme. The respondents did not record any specific argument against the withdrawal in the judgment.
AI-generated summary — verify with the full judgment below
I.A. No.11 of 2020 & OTAPL No.7 of 2013
25.06.2020
Though this matter was not in today’s list, on being mentioned, by way of a special notice, the same is taken up.
Heard Mr. J. Mohanty, learned counsel for the appellant and Mr. R.S. Chimanka, learned Sr. Standing Counsel for the respondents-GST, Central Excise & Custom by Video Conferencing mode.
Learned counsel for the appellant submits that the appellant wants to withdraw the appeal with a view to availing the benefit under Sabka Viswas (Legacy Dispute Resolution) Scheme, Rule, 2019. Prayer is granted.
The I.A. stands disposed of.
Accordingly, the OTAPL stands disposed of as withdrawn with liberty as aforesaid.
As lock-down period is continuing for COVID-19, learned counsel for the appellant may utilize the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25.03.2020. SKJ OTAPL No.7 of 2013 (Mohammad Rafiq) Chief Justice
(Savitri Ratho) Judge
The judgment continues below.
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