Commissioner Of Central Goods And Service Tax, Ludhiana vs. Baldev Singh
Held
The Court condoned the delay of 344 days in re-filing the appeal and the delay of 79 days in filing the appeal, allowing the applications for condonation. Subsequently, the learned counsel for the appellant, citing the monetary limit prescribed by the Central Board of Indirect Taxes and Customs letter dated 22.08.2019, stated they had instructions to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. Any pending applications were also disposed of as a result of the main case being dismissed.
Facts
The Commissioner of Central Goods and Services Tax (appellant) filed an appeal before the High Court of Punjab and Haryana against an order concerning Sh. Baldev Singh (respondent). The appeal was filed with a significant delay. The appellant's counsel stated that the tax effect involved was below the monetary limit prescribed by a letter dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs, and therefore, had instructions to withdraw the appeal. Applications for condonation of delay in re-filing and filing the appeal were also presented.
Key Issues
1. Whether the delay in filing and re-filing the appeal should be condoned, considering the reasons provided in the applications. Arguments: Petitioner (Appellant): The petitioner sought condonation of delay, presenting reasons for the same in their applications. Revenue (Respondent): No arguments were recorded for the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 212-A CM-2097-98-CII-2019 in/and CEA-14-2019 (O&M) Date of Decision : 11.2.2020 Commissioner of Central Goods and Services Tax ...... Appellant Versus Sh. Baldev Singh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. T.K.Joshi, Sr. Standing counsel for the appellant. *** AJAY TEWARI, J. (Oral) CM-2097-CII-2019 This is an application for condonation of delay of 344 days delay in re-filing the appeal.
For the reasons recorded in the application, the same is allowed and delay of 344 days in re-filing the appeal is condoned. CM-2098-CII-2019 This is an application for condonation of delay of 79 days delay in filing the appeal.
For the reasons recorded in the application, the same is allowed and delay of 79 days in filing the appeal is condoned. CEA-14-2019 Learned counsel for the appellant states that since the tax effect involved is less than the monetary limit as prescribed in letter bearing number F.No.390/Misc./116/2017-JC dated 22.08.2019 issued by ANURADHA 2020.02.12 17:45 I attest to the accuracy and integrity of this document
CM-2097-98-CII-2019 i
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