Principal Commissioner vs. Swiss Pac PVT LTD

TAXAP/518/2016HC GujaratGSTCNR GJHC24051833201624 October 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages

AI SummaryRemanded

Held

The Court granted the permission as prayed for by the appellant. The appeal was disposed of as withdrawn. The Court also provided a liberty to the appellant to seek revival of the appeal in case there was any error in the computation of the tax effect or if the Board's instruction dated 22.08.2019 was not applicable for any reason. The reasoning was based on the appellant's submission that the disputed duty amount of Rs. 60,63,282/- was below the monetary limit of Rs. 1,00,00,000/- stipulated in the Board's instruction, and therefore, the appeal was to be withdrawn. The ratio decidendi is that appeals can be withdrawn by the revenue if they fall below the monetary limits prescribed by the Board's instructions, subject to verification of the tax effect and applicability of the instructions.

Facts

The Principal Commissioner, CGST & CX, Vadodara-I (appellant) filed a Tax Appeal before the Gujarat High Court against Swiss Pac Pvt Ltd (respondent). The appeal concerned a disputed duty amount of Rs. 60,63,282/-. The appellant's counsel placed on record a communication from the Assistant Commissioner (Legal) stating that the appeal was to be withdrawn. This decision was based on a Board's instruction dated 22.08.2019, which stipulated a monetary limit of Rs. 1,00,00,000/- for pursuing appeals. The disputed duty amount was below this limit. The appellant's counsel sought permission to withdraw the appeal.

Key Issues

1. Whether the Tax Appeal can be withdrawn by the appellant based on the Board's instruction dated 22.08.2019, considering the disputed duty amount is less than the stipulated monetary limit? The appellant argued that the Board's instruction mandates withdrawal of appeals where the duty involved is below Rs. 1,00,00,000/-. The communication from the Assistant Commissioner (Legal) confirmed the decision to withdraw the appeal on this ground. The appellant sought permission to withdraw the appeal as per the instruction. The respondent did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/TAXAP/518/2016 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 518 of 2016 ========================================================== PRINCIPAL COMMISSIONER Versus SWISS PAC PVT LTD ========================================================== Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 RULE SERVED(64) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 24/10/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

Mr. Ankit Shah, learned senior standing counsel for the appellant has placed on record a communication dated 27.08.2019 of the Assistant Commissioner (Legal), CGST & CX, HQ, Vadodara-I instructing him that it has been decided to withdraw the captioned tax appeal as it involves duty of Rs.60,63,282/-, which is less than the monetary limit of Rs.1,00,00,000/- stipulated under Board's

instruction

issued

vide F.No.390/Misc/116/2017-JC dated 22.08.2019. 2. The learned senior standing counsel fo

The judgment continues below.

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