Principal Commissioner, CGST Chandigarh Formerly As Cce Chandigarh vs. M/S Frontier Agrotech Private Limited
Original PDF →Facts
The appellant, Principal Commissioner, CGST, Chandigarh, filed an appeal before the High Court of Punjab & Haryana against M/s Frontier Agrotech Private Limited. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the judgment. The amount in dispute is also not mentioned. The procedural history leading to this appeal before the High Court is not elaborated upon, other than the fact that the appeal was filed by the appellant.
Held
The Court noted that the counsel for the parties were in agreement that the appeal filed before the High Court was not maintainable. The appellant's counsel further prayed for the withdrawal of the appeal to file it before the Hon'ble Supreme Court, which is the appropriate statutory remedy. The Court granted this prayer. The appeal was disposed of as withdrawn with liberty to the appellant to pursue the statutory remedy before the Hon'ble Supreme Court. No specific findings were made on any substantive GST issues, as the appeal was withdrawn on procedural grounds.
Key Issues
1. Whether the appeal preferred before the High Court of Punjab & Haryana is maintainable by the appellant (Principal Commissioner, CGST, Chandigarh) against the respondent (M/s Frontier Agrotech Private Limited)? Petitioner/Appellant's Argument: The counsel for the appellant conceded that the appeal as preferred before the High Court was not maintainable and that the appeal ought to have been filed before the Hon'ble Supreme Court. The appellant sought to withdraw the present appeal to approach the Hon'ble Supreme Court by availing of the statutory remedy. Revenue/State's Argument: No argument was recorded for the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
STA-24-2019 (O&M)
Date of decision:20.03.2023 Principal Commissioner, CGST, Chandigarh
... Appellant Vs.
M/s Frontier Agrotech Private Limited
... Respondent CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH. HON'BLE MR. JUSTICE SANJIV BERRY. Present:- Mr. Sharan Sethi, Advocate for the appellant. Mr. Vikrant Kackria, Advocate for respondent. ***** AUGUSTINE GEORGE MASIH, J. (ORAL). Counsel for the parties are ad idem that the appeal as has been preferred before this Court would not be maintainable rather the appeal had to be filed by the appellant before the Hon'ble Supreme Court. Counsel for the appellant thereafter prays for withdrawal of the present appeal to approach the Hon'ble Supreme Court by availing of his statutory remedy. Prayer is granted. Disposed of as withdrawn with liberty aforesaid. (AUGUSTINE GEORGE MASIH) JUDGE (SANJIV BERRY) JUDGE 20.03.2023 shweta Whether speaking/reasoned? Yes/No Whether reportable? Yes/No SHWETA 2023.03.20 16:45 I attest to the accuracy and authenticity of this order
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.