Syndicate Bank vs. Commissioner Of Central Tax

Held

The Court took note of the memo filed by the appellant seeking withdrawal of the appeal. The memo explicitly stated that the appellant intended to approach the jurisdictional authorities for relief under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. Consequently, the Court placed the memo on record and dismissed the appeal as withdrawn. The reason for dismissal was the appellant's stated intention to pursue resolution under the aforementioned scheme. No substantial questions of law were formulated or decided, as the appeal was withdrawn before reaching that stage. Any pending applications related to the appeal were also consigned to records.

Facts

The appellant, Syndicate Bank, filed a Central Excise Appeal before the High Court of Karnataka. The appeal was filed against a common order dated June 15, 2017, passed by the Tribunal in ST Appeal Nos. 10 and 166/2007. The respondents were the Commissioner of Central Tax (CGST), Mangaluru Commissionerate, and the Principal Chief Commissioner of Central Tax, Bengaluru Zone. The appellant sought to set aside the impugned order to the extent questioned in the appeal. The procedural history leading to the appeal involved prior proceedings before the Tribunal.

Key Issues

The primary issue was whether the High Court should entertain the appeal given the appellant's subsequent decision. The appellant, Syndicate Bank, sought to withdraw the appeal. The reason provided was their intention to approach the jurisdictional authorities to seek relief under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The Court had to decide whether to allow this withdrawal and dismiss the appeal based on the appellant's stated intention. The respondents, the tax authorities, were implicitly involved in this procedural decision.