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

Held

The Court granted leave to the appellant to withdraw the appeal. The reasoning was based on the appellant's submission that the tax amount involved was below the threshold limit of rupees one crore, as per the circular issued by the CBIC. Consequently, the appeal was disposed of as withdrawn. The Court expressly left the question of law open, meaning that the legal principles involved were not decided and could be raised in future litigation. No specific operative directions were issued beyond the withdrawal of the appeal.

Facts

The appellant, Principal Commissioner of CGST & Central Excise, Ranchi, sought to withdraw Tax Appeal No. 58 of 2018 against the respondent, M/s SBW Udyog Limited / Shyam Biri Works Limited. The reason for withdrawal was that the tax amount in dispute was below the threshold limit of rupees one crore, as stipulated by a circular issued by the CBIC. The High Court considered the application for withdrawal.

Key Issues

1. Whether the appellant should be granted leave to withdraw the appeal. This issue turns on the application of the CBIC circular regarding the monetary limit for filing appeals. The appellant argued that the tax amount in dispute was below the threshold limit of rupees one crore, as per the CBIC circular, and therefore, sought leave to withdraw the appeal. The respondent's arguments are not recorded in the judgment.