Commissioner CGST And Central Excise vs. M/S Adani Wilmer LTD

Facts

The Commissioner of CGST and Central Excise (appellant) filed Tax Appeal No. 994 of 2018 before the High Court of Gujarat at Ahmedabad against M/s Adani Wilmer Ltd (respondent). The appeal concerned a matter related to Goods and Services Tax (GST). The appellant's counsel, Mr. Dhaval Vyas, filed a note requesting permission to withdraw the appeal. This request was based on CBIC instructions dated August 22, 2019, which revised the monetary limit for filing tax appeals. The connected Civil Application (OJ) No. 1 of 2018 for stay was also disposed of along with the main appeal.

Held

The Court held that the Tax Appeal No. 994 of 2018 is disposed of as not pressed. This decision was based on the submission made by the learned senior standing counsel for the appellant, Mr. Dhaval Vyas, who sought permission to withdraw the appeal in light of the CBIC instructions dated August 22, 2019. These instructions revised the monetary limit for filing tax appeals. Consequently, the connected Civil Application (OJ) No. 1 of 2018 for stay was also disposed of. The ratio decidendi is that appeals can be withdrawn if they no longer meet the revised monetary thresholds set by administrative instructions, provided permission is sought and granted by the Court.

Key Issues

1. Whether the appellant, Commissioner CGST and Central Excise, is permitted to withdraw Tax Appeal No. 994 of 2018 in light of the CBIC instructions dated August 22, 2019, revising the monetary limit for filing tax appeals? Petitioner's Argument: The petitioner (appellant) argued that the appeal should be permitted to be withdrawn as per the revised monetary limits stipulated by the CBIC instructions dated August 22, 2019. The learned senior standing counsel for the Union submitted a note to the Registrar seeking permission for withdrawal on this ground. Revenue/State's Argument: The judgment does not record any specific argument from the respondent (M/s Adani Wilmer Ltd.).