Wipro Enterprises Private Limited vs. The Comissioner Of Central Tax-Tirupati-GST
Held
The Court held that the Central Excise Appeal No. 7 of 2019 should be disposed of as withdrawn. This decision was based on the petitioner's submission that they wished to avail the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, which required the withdrawal of pending appeals as per Section 127(7) of the Scheme. The respondent did not object to this request. Consequently, the appeal was permitted to be withdrawn with liberty to the petitioner to move under the aforesaid Scheme, which would be considered on its merits. No order as to costs was made.
Facts
The petitioner, Wipro Enterprises Private Limited, filed Central Excise Appeal No. 7 of 2019 before the High Court of Andhra Pradesh. The appeal was against an order or action by the Commissioner of Central Tax-Tirupati-GST. The petitioner sought permission to withdraw the appeal to avail the benefits of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. This scheme required the withdrawal of pending appeals for eligibility. The respondent, the Commissioner of Central Tax-Tirupati-GST, did not object to the withdrawal.
Key Issues
1. Whether the petitioner should be permitted to withdraw Central Excise Appeal No. 7 of 2019 to move under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019? The petitioner argued that Section 127(7) of the Sabka Viswas Scheme mandates the withdrawal of appeals for eligibility. Therefore, they requested permission to withdraw the present appeal with liberty to pursue the Scheme. The respondent did not raise any objections to the petitioner's request for withdrawal.
Sections Cited
127
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Cause title — parties, addresses and appearances
ORAL JUDGMENT: Dt: 27.10.2021
(Per Hon’ble Sri Justice Ahsanuddin Amanullah)
Heard Mr. Ramana Reddy, learned counsel representing Mr. Ashish Samat, learned counsel for the appellant and Mr. Battu Srinivasa Rao, learned counsel for Mr. M.V.J.K. Kumar, learned Senior standing counsel, CEC for the respondents.
2 AA,J & BKM,J CEA No.7 of 2019
Learned counsel for the appellant submitted that in view of the Central Government coming up with Sabka Viswas (L
The judgment continues below.
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