Principal Commissioner, CGST Commissionerate, Chandigarh vs. M/S Frontier Agencies PVT. LTD.
Original PDF →Facts
The appellant, M/s Frontier Agencies Pvt. Ltd., sought to withdraw its appeal before the Punjab and Haryana High Court. The appeal was filed against an order of the CESTAT. The withdrawal was sought in light of a circular issued by the Central Board of Direct Taxes, Government of India, dated 06.08.2024. This circular, in exercise of powers under Section 35R of the Central Excise Act, 1944, made applicable to Service Tax vide the Finance Act, 1994, fixed a minimum monetary limit of ₹2 Crore for filing appeals before High Courts against CESTAT orders. The appellant contended that this circular should be applied to pending cases, allowing the present appeal to be withdrawn.
Held
The Court allowed the appeal to be dismissed as withdrawn. The reasoning was based on the appellant's prayer to withdraw the appeal in view of the circular dated 06.08.2024. The circular, issued by the Central Board of Direct Taxes, Government of India, fixed a minimum monetary limit of ₹2 Crore for filing appeals before High Courts against CESTAT orders. The Court took into consideration the circular and the appellant's submission that it is applicable to pending cases. Consequently, the Court permitted the withdrawal of the appeal. All pending applications were also dismissed as withdrawn. The ratio decidendi is that High Courts may permit withdrawal of appeals if the appellant seeks to do so based on a subsequent circular that sets a monetary threshold for appeals, and the circular is considered applicable to pending matters.
Key Issues
1. Whether the circular dated 06.08.2024, fixing a minimum monetary limit of ₹2 Crore for filing appeals before High Courts against CESTAT orders, is applicable to pending cases? Petitioner's Argument: The petitioner argued that the circular should be applied retrospectively to pending cases, enabling them to withdraw the present appeal. They relied on the circular's provisions and the principle of applying beneficial circulars to ongoing matters. Revenue's Argument: The respondent (Revenue) did not record any specific argument against the withdrawal of the appeal. However, the court's decision implies that the revenue did not oppose the withdrawal based on the circular.
Sections Cited
Section 35R
AI-generated summary — verify with the full judgment below
230 IN
PRINCIPAL CHANDIGAR
M/S FRONTIE
CORAM: H
H
Present: M
f
M
* SANJEEV PR
L in view of cir of India dated of the Centra Section 83 of Customs has f for the purpos
T is applicable withdrawn.
D
A September 26 Ess Kay
Whethe
Whethe N THE HIGH COURT OF PU CHANDIG S D COMMISSIONER, CG RH
IER AGENCIES PVT. LTD., CHA HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Sunish Bindlish, Senior Stan for the appellant. Mr. Vikrant Kackria, Advocate f **** RAKASH SHARMA, J.(Oral) Learned counsel for the appellan rcular issued by the Central Boar d 06.08.2024, whereby in exercis al Excise Act, 1944 made appl f the Finance Act, 1994, the Cent fixed the minimum monetary lim se of filing of appeals against the Taking into consideration the ci to pending cases also, we al Dismissed as withdrawn. All pending applications also stan
(SANJ , 2024 r speaking/reasoned?
Y r reportable?
Y NJAB AND HARYANA AT GARH STA-4-2021 (O&M) Date of Decision: 26.09.2024 GST COMMISSIONERATE,
.…...Appellant (s) V/s. ANDIGARH ......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH nding Counsel, for the respondent. nt prays to withdraw the appeal rd of Direct Taxes, Government se of powers under Section 35R licable to the Service Tax vide tral Board of Indirect Taxes and mits of `2 Crore for High Courts e order of the CESTAT. ircular dated 06.08.2024, which llow the present appeal to be nd disposed of accordingly. EEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE Yes/No Yes/No
l t R e d s h e Suresh Kumar 2024.09.27 12:22 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.