Wipro Enterprises vs. The Comissioner
Held
The Court held that the Central Excise Appeal No. 6 of 2019 is disposed of as withdrawn. The petitioner is granted liberty to move under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The reasoning is based on the petitioner's submission that the Scheme requires withdrawal of pending appeals for eligibility, and the respondent's lack of objection. The operative direction is the disposal of the appeal as withdrawn with liberty to the petitioner. No costs were awarded.
Facts
The petitioner, Wipro Enterprises Private Limited, filed Central Excise Appeal No. 6 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 to withdraw the appeal to avail the benefits of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The scheme requires withdrawal of pending appeals as a condition for moving under it. The respondent, the Commissioner of Central Tax-Tirupati-GST, did not object to the withdrawal.
Key Issues
1. Whether the petitioner can withdraw the present Central Excise Appeal to move under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, as per Section 127(7) of the Scheme? Petitioner's Argument: The petitioner argued that the Central Government introduced the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. To avail this scheme, it is mandatory to withdraw any pending appeal, as stipulated in Section 127(7) of the Scheme. Therefore, the petitioner requested permission to withdraw the present appeal with liberty to pursue the Scheme on its merits. Respondent's Argument: The respondent did not object to the petitioner's request for withdrawal.
Sections Cited
Section 127(7)
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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 appearing for Mr. Ashish Samat, learned counsel for the appellant and Mr. Battu Srinivasa Rao, learned counsel appearing for Mr. M.V.J.K. Kumar, learned Senior Standing Counsel, Central Excise, Customs and Service Tax, for the respondent.
2
Learned counsel for the appellant submitted that in view of the Central Government coming up wit
The judgment continues below.
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