Principal Commissioner Of CGST And Central Excise Bolpur Commissionerate vs. M/S Jai Balaji Industries LTD Unit Iii
Held
The Court held that the appeal filed by the appellant, the Principal Commissioner of CGST and Central Excise, Bolpur Commissionerate, was not maintainable as it was below the monetary limit fixed by the Central Board of Indirect Taxes for prosecuting appeals. The Court noted that the appellant themselves acknowledged this fact in the memo of appeal. Consequently, the appeal was disposed of on the ground of low tax effect. The substantial questions of law, which were suggested by the appellant, were left open and not decided by the Court.
Facts
The Principal Commissioner of CGST and Central Excise, Bolpur Commissionerate (appellant) filed an appeal before the High Court at Calcutta against M/s Jai Balaji Industries Ltd Unit III (respondent). The appeal was filed under the Original Side jurisdiction of the High Court. The specific tax period and the amount in dispute are not explicitly stated in the judgment. The procedural history leading to this appeal is not detailed, other than it being a direct appeal to the High Court.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before this Court, given that it falls below the monetary limit fixed by the Central Board of Indirect Taxes (CBIC) for filing appeals. The appellant argued that the appeal was filed as per the established procedure. The respondent did not present any specific arguments regarding the maintainability of the appeal, as the court's decision was based on the appellant's own submission regarding the monetary limit.
AI-generated summary — verify with the full judgment below
1
OD – 18 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Central Excise] ORIGINAL SIDE
CEXA/2/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE BOLPUR COMMISSIONERATE VS M/S JAI BALAJI INDUSTRIES LTD UNIT III BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM
And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 13th November, 2024
Appearance : Ms. Swapna Das, Adv. Mr.Siddharth Das, Adv. …for the appellant.
Mr. Kaushik Dey, Adv. ..for the respondent.
The Court : We have heard Ms. Swapna Das along with Mr. Siddharth Das, learned Advocates appearing for the appellant and Mr. Kaushik Dey, learned Advocate appearing for the respondent. As could be seen from the memo of appeal that the appeal is below the monetary limit fixed by the Central Board of Direct Tax. Hence, the appellant cannot prosecute
the appeal any further. Accordingly, the appeal stands disposed of on the ground of low tax effect and the substantial questions of law suggested are left open.
(T.S. SIVAGNANAM)
The judgment continues below.
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