Commissioner, Central Excise, Custom And Service Tax Dept, Ahmedabad-Iii Commissionerate vs. Kalpataru Power Transmission LTD

Held

The Court granted permission to the Revenue to withdraw the appeal. The reasoning provided is that the tax effect involved in the appeal was below the minimum threshold limit stipulated by a CGST circular dated 04.04.2018. This circular guides the department on the criteria for preferring and maintaining appeals before the High Court. Consequently, the appeal was disposed of as withdrawn. No specific findings on the merits of the case were made, as the appeal was withdrawn before any substantive adjudication.

Facts

This matter concerns a Tax Appeal filed by the Commissioner, Central Excise, Custom and Service Tax Department, Ahmedabad-III Commissionerate, against Kalpataru Power Transmission Ltd. The appeal was filed before the High Court of Gujarat at Ahmedabad. The specific tax period and the amount in dispute are not explicitly stated in the provided order. The procedural history leading to this hearing is that the department, through its learned Government Pleader, sought permission to withdraw the appeal.

Key Issues

1. Whether the appeal can be withdrawn by the Revenue on the grounds of the tax effect being below the minimum threshold limit prescribed by a circular of the CGST department. Contentions of the Petitioner (Revenue): The Revenue, through its learned Government Pleader, sought permission to withdraw the appeal. The stated reason for withdrawal was that the tax effect involved in the appeal was below the minimum threshold limit provided by a CGST circular dated 04.04.2018, which enables the department to prefer and maintain appeals before the High Court. Contentions of the Respondent (Assessee): The judgment does not record any specific arguments or contentions made by the respondent (Kalpataru Power Transmission Ltd.).