Alpha Converting Machines PVT.LTD. vs. The Commissioner Of CGST And Excise, Ahmedabad-1

Facts

The appellant, Alpha Converting Machines Pvt. Ltd., filed an appeal before the Gujarat High Court against an order passed by the Commissioner of CGST and Excise, Ahmedabad-1. The appeal was filed under the Central Goods and Services Tax (CGST) Act. The appellant, through their learned advocate, submitted a communication dated January 28, 2020, indicating their intention to withdraw the appeal. This decision was motivated by the appellant's desire to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, introduced by the Union of India. The communication was taken on record by the Court.

Held

The Court held that the appellant's request to withdraw the appeal was granted. The reasoning was based on the appellant's stated intention to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court permitted the withdrawal, disposing of the appeal. The operative direction was that the appeal is disposed of as withdrawn with liberty to revive the same in case, for any reason, the application made under the scheme is not accepted. No issues were expressly left undecided.

Key Issues

1. Whether the appellant is permitted to withdraw the appeal to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The petitioner argued that they wished to withdraw the appeal to take advantage of the Sabka Vishwas Scheme. The revenue did not record any specific arguments against the withdrawal in the judgment.