Commissioner Of Central G S T And Central Excise vs. Ms Tisco Growth Shop

Held

The Court allowed the interlocutory applications filed by the appellant. Consequently, the three tax appeals were disposed of as withdrawn. The Court explicitly stated that the question of law, if any, raised in these appeals was left open. This means the merits of the original dispute were not adjudicated upon, and the withdrawal was granted based on the appellant's submission regarding low tax effect, without prejudice to any future legal proceedings on similar issues.

Facts

The Commissioner of Central GST & Central Excise, Jamshedpur, East Singhbhum (the appellant) filed three separate tax appeals (T.A. Nos. 11, 12, and 13 of 2019) before the Jharkhand High Court. The respondents in these appeals were M/s TISCO Growth Shop and M/s Nilanchal Iron & Power Ltd., along with an individual. The appellant sought to withdraw these appeals through three interlocutory applications (I.A. Nos. 664, 665, and 666 of 2025). The stated reason for withdrawal was the low tax effect involved in the matters.

Key Issues

1. Whether the appellant is permitted to withdraw the tax appeals on the ground of low tax effect? The appellant argued that the appeals should be withdrawn due to the low tax effect. The respondents did not appear to have raised any specific arguments against the withdrawal, as the judgment notes that the appellant's applications were allowed and the appeals disposed of as withdrawn. The Court was therefore primarily considering the appellant's request for withdrawal.