Messrs Kich Manufacturers Thru Dineshbhai Chimalal Hapani vs. The Commissioner Of CGST And Central Excise

Facts

The appellants, Messrs Kick Industries, through their partner Chimanbhai Nanjibhai Hapani, filed four appeals (R/TAXAP/170/2019 to R/TAXAP/173/2019) before the High Court of Gujarat at Ahmedabad. The appeals were directed against an order or action by the Commissioner of CGST and Central Excise. The specific tax periods and the amount in dispute are not recorded in the judgment. The procedural history leading to these appeals is also not detailed.

Held

The Court held that since the learned advocate for the appellants, Mr. Paresh Sheth, under instructions, did not press the appeals, the appeals stood disposed of as not pressed. The Court did not delve into the merits of the case or any specific legal provisions. The reasoning was solely based on the appellant's decision not to pursue the appeals. Consequently, the notices issued in these appeals were discharged. No specific findings were made on any substantive legal issues, and no ratio decidendi for future cases can be derived beyond the principle that an appeal not pressed is dismissed.

Key Issues

The primary issue before the Court was whether the appeals filed by the appellants should be entertained. The Court had to decide on the fate of these appeals based on the arguments presented by the parties. The appellant's counsel, Mr. Paresh Sheth, under instructions, did not press the appeals. The respondent, the Commissioner of CGST and Central Excise, was represented by Mr. Viral K. Shah. No specific legal questions or statutory provisions were debated as the appellant chose not to press the appeals.