The Commissioner, Central GST And Central Excise vs. M/S. Harinagar Sugar Mills Limited
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The Commissioner, Central GST and Central Excise Patna-II (appellant) filed a miscellaneous appeal before the Patna High Court against the Final Order No.75976/2021 dated 07.12.2021 passed by the Customs, Excise and Services Tax Appellate Tribunal (CESTAT), Kolkata. The CESTAT had set aside an order in appeal dated 06.09.2018 passed by the Commissioner (Appeals), CGST and Central Excise, Patna, and allowed the appeal filed by M/s. Harinagar Sugar Mills Limited (Opposite Party). Subsequently, the appellant filed an interlocutory application (I.A. No.1/2026) seeking permission to withdraw the present appeal. The Opposite Party had no objection to this application.
Held
The Court considered the interlocutory application filed by the appellant seeking withdrawal of the appeal. The counsel for the Opposite Party indicated no objection to the withdrawal. In light of the no objection from the respondent and the appellant's explicit request to withdraw the appeal, the Court allowed the interlocutory application. Consequently, the miscellaneous appeal was dismissed as withdrawn. No specific findings were made on the merits of the CESTAT's order or the original order in appeal, as the appeal was withdrawn before any substantive hearing on those points.
Key Issues
1. Whether the appellant should be permitted to withdraw the miscellaneous appeal filed before this Court, as per the interlocutory application (I.A. No.1/2026) filed by the appellant. Contentions: Petitioner/Appellant: The appellant, through its counsel, submitted an interlocutory application (I.A. No.1/2026) and requested permission to withdraw the present appeal. Revenue/State: The counsel for the Opposite Party stated that they have no objection to the allowing of I.A. No.1/2026.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (Per: HONOURABLE MR. JUSTICE SANJAY KUMAR SINGH ) 7 03-07-2026 The instant miscellaneous appeal has been preferred by the appellant against the Final Order No.75976/2021 dated 07.12.2021 passed by learned Customs, Excise and Services Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata whereby learned CESTAT, Kolkata has set aside the order in appeal No. 118/Pat/C.Ex/Appeal/2017-18 dated 06.09.2018 passed by the Commissioner (Appeals), CGST and Central Excise, Patna and allowed the appeal filed by the Opposite party. Re:- I.A. No.1/2026
On the matter being taken up, learned counsel for the appellant submits that the appellant has preferred the instant I.A. No.1/2026 for withdrawal of this appeal.
Patna High Court MA No.502 of 2022(7) dt.03-07-2026 2/2
Referring to the said I.A., learned counsel for the appellant further submits that the appellant may be permitted to withdraw the present appeal.
In response, learned counsel for the Opposite party submits that he has no objection in allowing the I.A. No.1/2026. 5. In view of the above, I.A. No.1/2026 dated 19.06.2026 is allowed. Re:- M.A. No.502 of 2022
Resultantly, the instant appeal is dismissed as withdrawn.
Pending application, if any, stands disposed of.
pallavi/- (Sanjay Kumar Singh , J) ( Girijish Kumar, J) U
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.