Commissioner Of CGST And Cex, Bolpur Commissionerate vs. M/S. Steel Authority Of INDIA Limited

Facts

The appellant, Commissioner of CGST and CEX, Bolpur Commissionerate, filed an appeal before the High Court at Calcutta against an order concerning M/s. Steel Authority of India Limited. The appeal, identified as CEXA/10/2020, was filed along with interim applications. The appellant's counsel, Mr. K. K. Maiti, stated that the tax effect in the present appeal was below the monetary limit prescribed by Circular No.F.No.390/Misc/30/2023-JC dated 02.11.2023, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. Consequently, the appellant conceded that the appeal should be dismissed.

Held

The Court held that in view of the statement made by the learned counsel for the appellant regarding the tax effect being below the prescribed limit in Circular No.F.No.390/Misc/30/2023-JC dated 02.11.2023, the appeal deserves to be dismissed. The reasoning is based on the appellant's own concession. The ratio decidendi is that appeals with a tax effect below the threshold set by departmental circulars, when conceded by the revenue, are to be dismissed. The operative direction was to dismiss the appeal (CEXA/10/2020). No issue was expressly left undecided.

Key Issues

1. Whether the appeal, CEXA/10/2020, filed by the Commissioner of CGST and CEX, Bolpur Commissionerate, against M/s. Steel Authority of India Limited, should be dismissed on the grounds that the tax effect involved is below the monetary limit stipulated in Circular No.F.No.390/Misc/30/2023-JC dated 02.11.2023. Contentions: Petitioner (Appellant): The learned counsel for the appellant fairly stated that the tax effect in the present appeal is much below the limit fixed under Circular No.F.No.390/Misc/30/2023-JC dated 02.11.2023. Therefore, the appeal deserves to be dismissed. Revenue (Respondent): No argument was recorded for the respondent.