Commisioner Of Central G S T And Central Excise vs. Ms Mica Mold

Held

The Court allowed the appellant-revenue's request to withdraw the appeal. The withdrawal was granted in accordance with the instructions contained in circular no. 5/2024 dated 15.03.2014. Crucially, the Court granted liberty to the appellant to leave the question of law open, meaning that the legal principles involved in the case were not decided by this order and could be raised in future proceedings. The appeal was accordingly dismissed as withdrawn. No specific amount in dispute or tax period was mentioned in the judgment. The operative direction was the dismissal of the appeal as withdrawn, with the explicit reservation of the question of law.

Facts

The Commissioner of Central GST & Central Excise, the appellant, filed an appeal before the High Court of Jharkhand at Ranchi against M/s Mica Mold, the respondent. The appeal concerned a matter related to GST. The appellant's counsel, on instruction, sought permission to withdraw the appeal. This request was made in light of a circular dated 15.03.2014, identified as circular no. 5/2024. The withdrawal was sought with the liberty to leave the question of law open for future adjudication. The respondent's counsel was present when this submission was made.

Key Issues

1. Whether the appellant-revenue is entitled to withdraw the appeal in light of circular no. 5/2024 dated 15.03.2014, with a liberty to leave the question of law open? The appellant argued that it sought to withdraw the appeal based on instructions received, referencing circular no. 5/2024 dated 15.03.2014. They specifically requested to leave the question of law open for future adjudication. The respondent was present and did not appear to contest the withdrawal. The judgment does not record any specific arguments from the respondent regarding the withdrawal or the circular.