The Commissioner, CGST And Central Excise Commissionerate vs. M/S Jalaram Steel Furniture PVT. LTD.

Held

The Court accepted the submission made by the learned Senior Standing Counsel for the appellant regarding the low tax effect. Consequently, the Tax Appeal was disposed of on the ground of low tax effect. The Court granted liberty to the appellant to revive the appeal in case of any difficulty. The specific tax amount in dispute was not detailed, but the threshold of Rs. 2 crores was mentioned as per the cited circular. No other issues were decided by the Court.

Facts

The Commissioner, CGST and Central Excise, Ahmedabad, filed a Tax Appeal (C/TAXAP/313/2020) before the Gujarat High Court against M/s Jalram Steel Furniture Pvt. Ltd. The appeal concerned a dispute related to Goods and Services Tax (GST). The appellant's counsel stated that the tax effect in the appeal was less than Rs. 2 crores. This statement was made in reference to Circular No. 9 of 2024 dated September 17, 2024, which governs the maintainability of appeals based on tax effect.

Key Issues

1. Whether the Tax Appeal is maintainable before the High Court given that the tax effect is less than Rs. 2 crores, as per Circular No. 9 of 2024. The appellant (Commissioner, CGST and Central Excise) argued that the appeal is not maintainable due to the low tax effect, citing Circular No. 9 of 2024. The respondent (M/s Jalram Steel Furniture Pvt. Ltd.) did not record any specific arguments in the judgment regarding maintainability.