Principal Commissioner Of CGST And Central Excise vs. Ms Sbw Udyog Limited

Held

The Court granted the appellant's request to withdraw the appeal. The reasoning provided is that the tax amount involved is below the threshold limit specified in a circular issued by the CBIC. Consequently, the appeal was disposed of as withdrawn. The Court explicitly left the question of law open, meaning that the legal principles involved in the case were not decided and can be raised in future proceedings. No specific operative directions beyond the withdrawal of the appeal were issued.

Facts

The appeal was filed by the Principal Commissioner of CGST & Central Excise, Ranchi (appellant) against M/s SBW Udyog Limited / Shyam Biri Works Limited (respondent). The specific tax period and the amount in dispute are not explicitly stated in the judgment. The procedural history is limited to the filing of the appeal before the High Court. The appellant's counsel sought leave to withdraw the appeal.

Key Issues

1. Whether the appeal can be withdrawn on the grounds of the tax amount being below the threshold limit stipulated by a CBIC circular? The appellant argued that the tax amount involved in the matter is below the threshold limit of rupees one crore, as per a circular issued by the CBIC, and therefore sought leave to withdraw the appeal. The respondent's arguments are not recorded in the judgment.