M/S.Nalco. vs. Commissioner,GST,Central Excise And Customs
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 under these circumstances. The Interlocutory Application (I.A. No.12 of 2020) was disposed of as granted. Consequently, the main appeal (OTAPL No.36 of 2018) was disposed of as withdrawn, with liberty granted to the appellant as stated. The Court also issued directions for the use of soft copies of the order due to the COVID-19 lockdown.
Facts
The appellant, represented by Mr. J. Mohanty, sought to withdraw an appeal (OTAPL No.36 of 2018) before the High Court. The reason for withdrawal was to avail benefits under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The respondents were the GST, Central Excise & Custom authorities, represented by Mr. R.S. Chimanka. The court was informed of the appellant's intention to withdraw the appeal. The court also noted the ongoing lockdown due to COVID-19 and provided instructions regarding the use of soft copies of the order.
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 take advantage of the aforementioned scheme. The respondents did not record any argument in opposition to the withdrawal.
AI-generated summary — verify with the full judgment below
I.A. No.12 of 2020 & OTAPL No.36 of 2018
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Accordingly, the OTAPL stands disposed of as withdrawn with liberty as aforesaid.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.36 of 2018 (Mohammad Rafiq) Chief Justice
(Savitri Ratho) Judge
The judgment continues below.
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