The Commissioner Central Goods And Service Tax, Kolhapur Gommissionerate vs. M/S.Sahil Transport Company
Held
The Court held that the Petitioner is entitled to withdraw the Writ Petition. The reasoning was based on the Petitioner's submission that the monetary value of the dispute was below the threshold prescribed by the Finance Ministry's Circular dated 06 August 2024. This Circular provides guidelines for the revenue authorities regarding the threshold for filing litigation. The Court granted the Petitioner's prayer for leave to withdraw the petition. The operative direction was to dispose of the Writ Petition as withdrawn. No issues were expressly left undecided.
Facts
The Commissioner of CGST & Central Excise, Kolhapur Commissionerate (Petitioner) filed a Writ Petition before the Bombay High Court against M/s. Sahil Transport Company (Respondent). The Petitioner sought to withdraw the Writ Petition. The reason for withdrawal was that the matter was below the monetary threshold prescribed in Circular bearing F. No. CBIC-160390/20/2024-JC-CBEC dated 06 August 2024, issued by the Finance Ministry, Union of India. The Court granted leave to withdraw the petition.
Key Issues
1. Whether the Petitioner is entitled to withdraw the Writ Petition on the ground that the matter falls below the monetary threshold stipulated in the Finance Ministry's Circular dated 06 August 2024? The Petitioner argued that they are entitled to withdraw the Writ Petition as the subject matter of the dispute is below the monetary threshold specified in the Circular dated 06 August 2024, which guides the filing of litigation by the revenue. The Petitioner relied on this Circular to justify their request for withdrawal. The Respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
(NOB) WP-12731.22.DOCX lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12731 OF 2022 The Commissioner of CGST & Central Excise Kolhapur Commissionerate : Petitioner. Versus M/s. Sahil Transport Company : Respondent. ______________________________________________________ Mr. Jitendra B Mishra a/w Mr. Ashutosh Mishra, for the Petitioner. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 11 November 2024 PC:-
Mr.Jitendra Mishra, the learned counsel for the Petitioner, mentions this Writ Petition which is not on board. Upon mentioning, the same is taken on board.
Mr. Mishra prays for leave to withdraw this Writ Petition on the ground that the same is below the threshold monetary limit prescribed in Circular bearing F. No. CBIC-160390/20/2024-JC- CBEC dated 06 August 2024 issued by the Finance Ministry, Union of India.
Accordingly, leave is granted and this Writ Petition is disposed of as withdrawn.
Praecipe is disposed of. (Jitendra Jain, J) (M.S. Sonak, J) LAXMIKANT GOPAL CHANDAN LAXMIKANT GOPAL CHANDAN Date: 2024.11.11 14:54:16 +0530
The judgment continues below.
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