The Commissioner Of CGST Delhi South vs. Monnet International LTD & Anr.
Held
The Court noted the submission made by the learned counsel for the appellant regarding the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell), dated 22nd August, 2019, which enhanced the minimum monetary limit for filing an appeal in a High Court to ₹1 crore. The appellant's counsel expressed a desire to withdraw the appeal in light of these instructions and the amount involved. Consequently, the Court dismissed the appeal as withdrawn. Any interim relief previously granted was also vacated.
Facts
The Commissioner of CGST Delhi South, the appellant, filed an appeal before the Delhi High Court against an order concerning Monnet International Ltd & Anr., the respondents. The appeal was filed under the Central Goods and Services Tax (CGST) Act. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not explicitly detailed in the provided text. The amount in dispute is also not specified.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before the High Court in light of the enhanced minimum monetary limits for filing appeals. This issue arises from the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell), dated 22nd August, 2019, which enhanced the minimum monetary limit to file an appeal in a High Court up to ₹1 crore. Contentions: Petitioner/Appellant: The appellant's counsel submitted that in view of the aforementioned instructions and considering the amount involved in the case, they wished to withdraw the appeal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2019 Learned counsel for the appellant submits that in view of the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell), dated 22nd August, 2019, minimum monetary limits to file an appeal in a High Court has been enhanced upto ₹ 1 crore. It is submitted by learned counsel for the petitioner that in view of these instructions and looking to the amount involved in this case, he desires to withdraw this appeal. In view of above submission made by learned counsel for the appellant, the present appeal is dismissed as withdrawn. Interim relief granted, if any, stands vacated.
CHIEF JUSTICE
C.HARI SHANKAR, J SEPTEMBER 19, 2019/dsn This is a digitally signed order. The
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.