M/S Rathi Tmt Saria P LTD vs. Commissioner Of Central Exciseandser Tax
Held
The Court permitted the appellants to withdraw their appeals. The reasoning behind this decision is solely based on the request made by the learned counsel for the appellants. No other arguments or contentions were considered or decided upon, as the appeals were withdrawn. The operative direction was to allow the withdrawal of the appeals. No specific provisions of the CGST Act or Rules were discussed in relation to the merits of the case, as the matter was disposed of on the withdrawal request.
Facts
The appellants, M/s Rathi Tmt Saria P. Ltd. and Sh. Sri Srivats Rathi, filed two connected appeals before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeals were against the Commissioner, CGST, Alwar (erstwhile Commissioner of Central Excise and Service Tax, Jaipur-1). The specific tax periods and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the High Court appeal is also not elaborated upon.
Key Issues
The primary issue before the Court was whether the appeals filed by the appellants should be allowed to proceed. The appellants' counsel submitted that she may be permitted to withdraw the appeals. The respondent, Commissioner, CGST, Alwar, did not present any arguments in the provided excerpt. The Court had to decide on the request for withdrawal of the appeals.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 139/2017 M/s Rathi Tmt Saria P. Ltd., Sp-71-72, Riico Industrial Area, Khuskhera, Bhiwadi, Distt. Alwar-301019, Rajasthan, Through Its Authorized Signatory Shri Jai Prakash S/o Shri Rajendra, Aged About 36 Years, R/o Village Kamalpur, Th. Tijara, Distt.
Alwar, Rajasthan. ----Appellant Versus Commissioner, CGST, Alwar (Erstwhile Commissioner of Central Excise and Service Tax, Jaipur-1, NCR Building, Statute Circle, C- Scheme, Jaipur, Rajasthan) ----Respondent Connected With D.B. Central/excise Appeal No. 140/2017 Sh. Sri Srivats Rathi S/o Sh. Arun Kumar Rathi, Director of M/ Rathi TMT Saria Pvt. Ltd. SP-71-72, RIICO Industrial area, Khuskhera, Bhiwadi, District Alwar-301019, Rajasthan through his authorized signatory Shri Jai Prakash S/o Shri Rajendra, aged about 36 years, R/o Village Kamalpur, Th.- Tijara, District Alwar, Rajasthan ----Appellant Versus Commissioner, CGST, Alwar (Erstwhile Commissioner of Central Excise and Service Tax, Jaipur-1, NCR Building, Statute Circle, C- Scheme, Jaipur, Rajasthan) ----Respondent For Appellant(s) : Ms. Mahi Yadav For Respondent(s) : Mr. Kinshuk Jain HON'
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