Commissioner CGST Gurugram vs. Asahi INDIA Glass LTD

Held

The Court condoned the delay of 18 days in filing the appeal and the subsequent delay of 120 days in refiling the appeal, allowing the applications for condonation. Following the appellant's submission that they had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limit, the Court dismissed the appeal as withdrawn. The operative direction was the dismissal of the appeal. No specific issues were decided on merits; the case was disposed of based on the withdrawal by the appellant.

Facts

The Commissioner CGST, Gurugram (appellant) filed an appeal before the High Court of Punjab and Haryana against an order concerning Asahi India Glass Ltd. (respondent). The appeal was filed with a delay of 18 days, and an application for condonation of this delay was allowed. Subsequently, there was a further delay of 120 days in refiling the appeal, for which another condonation application was also allowed. However, the learned counsel for the appellant stated that due to the tax effect involved being below the monetary limit prescribed by a letter dated 22.08.2019 from the Central Board of Indirect Taxes and Customs, he had instructions to withdraw the appeal.

Key Issues

1. Whether the delay in filing the appeal should be condoned? (Mixed question of fact and law) 2. Whether the delay in refiling the appeal should be condoned? (Mixed question of fact and law) 3. Whether the appeal should be withdrawn based on the prescribed monetary limit for appeals? Arguments for the Appellant: The appellant sought condonation of delay in filing and refiling the appeal, citing reasons recorded in the applications. The appellant's counsel ultimately stated that they had instructions to withdraw the appeal as the tax effect was below the monetary limit stipulated by the Central Board of Indirect Taxes and Customs letter dated 22.08.2019.