Commissioner CGST And Central Excise vs. M/S Shiv Logistics
Held
The Court permitted the Revenue to withdraw the Tax Appeal. The reasoning was based on the Revenue's submission that the tax effect involved was below the minimum threshold limit prescribed by the CBITC in its circular dated July 11, 2018, which was made applicable to pending appeals. Consequently, the Tax Appeal was disposed of as withdrawn. The Civil Application associated with the appeal was also disposed of as withdrawn.
Facts
The Commissioner of CGST and Central Excise filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal concerned M/s Shiv Logistics. The Revenue's counsel brought to the Court's attention that the tax effect involved in the appeal was below the minimum threshold limit stipulated by a Central Board of Indirect Taxes & Customs (CBITC) circular dated July 11, 2018. This circular was also made applicable to pending appeals. The Revenue sought permission to withdraw the Tax Appeal on the grounds of low tax effect.
Key Issues
1. Whether the Tax Appeal filed by the Revenue should be permitted to be withdrawn on the ground of low tax effect, considering the CBITC circular dated July 11, 2018. The Revenue argued that the tax effect was below the threshold specified in the CBITC circular, which was applicable to pending appeals, and therefore sought to withdraw the appeal. The judgment does not record any arguments from the respondent (M/s Shiv Logistics).
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
Learned counsel for the Revenue pointed out that the tax effect involved in this appeal is below the minimum threshold limit provided by Central Board of Indirect Taxes & Customs (CBITC) in its circular dated 11.07.2018 which is made applicable also to pending appeals.
Learned counsel for the Revenue seeks permission to withdraw this Tax Appeal on the ground of low tax effect. Tax Appeal is disposed of as withdrawn along with Civil Application. (A
The judgment continues below.
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