The Commissioner, Central Excise And CGST South Delhi vs. M/S B.L. Goel And Company PVT. LTD.
Held
The Court held that the appeal filed by the appellant, the Commissioner, Central Excise and CGST South Delhi, was not maintainable before the High Court. This decision was based on the appellant's own submission that the quantum of tax involved was below the prescribed threshold limit for filing an appeal. The Court relied on the precedent set in the case of The Commissioner Central Excise and CGST South Delhi v. M/s Amba BI-Wheelers Pvt. Ltd., where a similar appeal was closed on the same grounds. The ratio decidendi is that appeals involving tax amounts below the statutory threshold are not to be entertained by the High Court. Consequently, the appeal was disposed of, and all pending applications were also disposed of.
Facts
The appellant, the Commissioner, Central Excise and CGST South Delhi, filed an appeal before the Delhi High Court against an order concerning M/s B.L. Goel and Company Pvt. Ltd. The appeal was filed under the Goods and Services Tax (GST) regime. The counsel for the appellant, Mr. R Ramachandra, stated that the quantum of tax involved in the present case was below the threshold limit prescribed for filing an appeal before the High Court. He referred to a previous order dated 07.02.2023 in a similar case, The Commissioner Central Excise and CGST South Delhi v. M/s Amba BI-Wheelers Pvt. Ltd., where the appeal was closed on the same ground.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before the High Court given that the quantum of tax involved is below the prescribed threshold limit for appeals. The appellant argued that the quantum of tax involved in the present case is below the threshold limit for filing an appeal before the High Court. To support this contention, the appellant's counsel referred to a prior order of the High Court in a similar matter, CEAC No.3/2023, where an appeal was closed on the same ground. The respondent's arguments are not recorded in the judgment.
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Cause title — parties, addresses and appearances
O R D E R % 23.05.2023
At the outset, Mr. Ramachandran, learned counsel appearing for the appellant states that the quantum of tax involved in the present case is below the threshold limit for filing an appeal before this Court. He also handed over a copy of the order dated 07.02.2023, passed in the case of The Commissioner Central Excise and CGST South Delhi v. M/s Amba BI- Wheelers Pvt. Ltd.: CEAC No.3/2023 where the appeal, involving similar issues, was closed on the same ground.
In view of the above, the appeal is disposed of and all pending applications are also disposed of. VIBHU BAKHRU, J AMIT MAHAJAN, J MAY 23, 2023/Ch This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downl
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