Commissioner Of Central Excise, Rohtak vs. M/S Saint Gobain Gyproc INDIA LTD

Held

The Court held that the appeal is dismissed as withdrawn. The appellant-revenue's counsel explicitly stated that they had instructions to withdraw the appeal due to the tax effect being below the monetary limit set by the Central Board of Indirect Taxes and Customs. The Court granted the liberty sought by the appellant to file an application for revival of the appeal in case any issue survives. As the main case has been dismissed, any pending applications related to this appeal are also disposed of.

Facts

The Commissioner of Central Tax, Goods and Services Tax, Rohtak (Appellant) filed an appeal against M/s Saint Gobain Gyproc India Ltd., Jind (Respondent). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not explicitly stated, other than it being less than a prescribed monetary limit. The procedural history leading to this appeal before the High Court is not elaborated upon.

Key Issues

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. The appellant-revenue, through its counsel, stated that the tax effect involved in the case is below the monetary limit prescribed by a letter dated August 22, 2019, issued by the Central Board of Indirect Taxes and Customs. Consequently, the appellant had instructions to withdraw the appeal. The appellant further prayed for liberty to file an application for revival of the appeal if any issue survives. The respondent's arguments are not recorded in the judgment.