Principal Commissioner, CGST Commissionerate, Chandigarh vs. Bharat Sanchar Nigam Limited

Held

The Court dismissed the appeal as withdrawn. The dismissal was based on the appellant's statement that the tax effect involved was below the monetary limit prescribed by the Central Board of Indirect Taxes and Customs. The Court granted the appellant liberty to file an application for revival of the appeal, should anything survive therein. Any pending applications related to the main case were also disposed of as a consequence of the dismissal of the main appeal.

Facts

The Principal Commissioner, CGST Commissionerate, Chandigarh (appellant) filed an appeal before the High Court of Punjab and Haryana against Bharat Sanchar Nigam Limited (respondent). The appeal was filed concerning a GST matter. The learned counsel for the appellant stated that the tax effect involved in the case was below the monetary limit prescribed by the Central Board of Indirect Taxes and Customs in its letter dated August 22, 2019. Consequently, the appellant had instructions to withdraw the present appeal.

Key Issues

1. Whether the appeal should be dismissed as withdrawn based on the appellant's submission regarding the tax effect being below the prescribed monetary limit. The appellant argued that the tax effect was less than the monetary limit stipulated in the letter F.No. 390/Misc./116/2017-JC dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs, and therefore, they wished to withdraw the appeal. The appellant also sought liberty to file an application for revival of the appeal if any issue survived. The respondent's arguments are not recorded in the judgment.