The Commissioner Central Goods And Services Tax Commissionerate Ludhiana vs. M/S Bedi Steel Rolling Mills LTD

Held

The Court decided that the appeal should be disposed of as not pressed. The reasoning provided is that the appellant's counsel stated they had instructions not to pursue the appeal because the tax involved was below the monetary limit prescribed by the Board for High Court appeals. Consequently, the appeal was dismissed on this ground. The ratio decidendi is that appeals filed by revenue that fall below the stipulated monetary limits for High Court appeals are to be withdrawn or not pressed. The operative direction was to dispose of the appeal as not pressed.

Facts

The appellant, the Commissioner, Central Goods and Services Tax Commissionerate, Ludhiana, filed an appeal against M/s Bedi Steel Rolling Mills Ltd. The specific tax period and the amount in dispute are not recorded in the judgment. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history leading to this appeal is not detailed.

Key Issues

1. Whether the appeal is maintainable before the High Court given the monetary limit for filing appeals set by the Board? The appellant argued that they have instructions not to pursue the instant appeal as the tax involved is below the monetary limit fixed by the Board for filing appeals before the High Court. The respondent's arguments are not recorded.