M/S Kamal Builders vs. The Commissioner Of CGST And Central Excise, Jodhpur

Held

The Court held that the appellant is permitted to withdraw the appeal. The reasoning behind this decision is that the appellant, being the party who initiated the appeal, has the right to withdraw it. The Court granted the permission as requested by the learned counsel for the appellant. Consequently, the appeal was dismissed as withdrawn. The ratio decidendi is that a party has the liberty to withdraw their legal proceedings if they choose to do so, and the court will generally grant such permission unless there are compelling reasons to the contrary, which were not present in this case. No specific operative directions beyond the dismissal were issued, and no issues were left undecided.

Facts

The appellant, M/s Kamal Builders, filed a D.B. Central/excise Appeal No. 20/2019 before the High Court of Judicature for Rajasthan, Jodhpur. The respondents were the Commissioner of CGST and Central Excise, Jodhpur, the Custom, Excise and Service Tax Appellate Tribunal, New Delhi, and the Assistant Commissioner, Central Excise Division, Jodhpur. The appeal was filed against an order or action by one of the revenue authorities, though the specific order and tax period are not detailed in the provided text. The procedural history leading to this appeal is not elaborated upon.

Key Issues

1. Whether the appellant is permitted to withdraw the appeal filed before this Court? (Question of procedure). The appellant, through its learned counsel, sought permission to withdraw the appeal. The revenue or State did not record any arguments in opposition to the withdrawal request. The Court had to decide whether to grant the permission sought by the appellant.