The Commissioner, CGST And Central Excise Commissionerate vs. M/S Vineet Polyfab PVT Limited

Held

The Court accepted the submission made by the learned counsel for the appellant. Based on the statement that the matter had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Court ordered the appeal to be dismissed as withdrawn. The reasoning is solely based on the settlement of the dispute under the aforementioned scheme, which rendered the appeal infructuous. No other issues were discussed or decided by the Court.

Facts

The Commissioner, CGST and Central Excise, Ahmedabad, filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against M/s Vineet Polyfab Pvt Limited. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history leading to this appeal is also not elaborated. The appellant's counsel informed the court that the matter had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Key Issues

The primary issue before the Court was whether the appeal should be dismissed as withdrawn. The appellant, represented by Mr. Nikunt K. Raval, stated that the matter had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and therefore, sought to withdraw the appeal. The Court did not record any specific arguments from the respondent, M/s Vineet Polyfab Pvt Limited, on this matter.