Principal Commissioner Central Goods And Services Tax Commissionerate vs. M/S Krishi Utpadan Mandi Samiti
Original PDF →Facts
The appellant, Principal Commissioner Central Goods And Services Tax Commissionerate, filed an appeal before the High Court. The respondent is M/S Krishi Utpadan Mandi Samiti. The appeal concerns a tax liability, the specific amount of which is not detailed in the judgment. The appellant's counsel submitted that the tax liability involved in the present appeal is below the monetary limit prescribed for filing appeals before the High Court by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, as per Instruction F.No.CBIC-160390/20/2024-JC-CBEC, dated August 6, 2024. Based on this submission, the appellant prayed for the withdrawal of the appeal.
Held
The Court accepted the submission made by the learned counsel for the appellant regarding the monetary limit for filing appeals. The appellant's counsel stated that the tax liability involved in the present appeal is below the prescribed monetary limit for filing appeals before the High Court, as per the instruction issued by the Central Board of Indirect Taxes and Customs dated August 6, 2024. Consequently, the appellant prayed for the withdrawal of the appeal. The Court, in light of this submission and prayer, dismissed the appeal as withdrawn. The specific tax liability amount and the underlying GST provisions were not discussed as the appeal was withdrawn on procedural grounds.
Key Issues
1. Whether the present appeal is maintainable before the High Court given the monetary limit for filing appeals as stipulated by the Central Board of Indirect Taxes and Customs' instruction dated August 6, 2024? (Question of law) Contentions: Appellant: The tax liability in dispute falls below the monetary threshold set by the Government of India's instruction dated August 6, 2024, for filing appeals before the High Court. Therefore, the appeal should be withdrawn. Respondent: The judgment does not record any arguments from the respondent.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:118131-DB Court No. - 3 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 36 of 2019 Appellant :- Principal Commissioner Central Goods And Services Tax Commissionerate Respondent :- M/S Krishi Utpadan Mandi Samiti Counsel for Appellant :- Ramesh Chandra Shukla Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
Sri Ramesh Chandra Shukla, learned counsel appearing on behalf of the appellant submits that the tax liability involved in the present appeal is below the monetary limit allowed for filing the appeal before the High Court by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs vide Instruction F.No.CBIC- 160390/20/2024-JC-CBEC, dated August 6, 2024. In light of the same, he prays for withdrawal of the present appeal.
Accordingly, the appeal is dismissed as withdrawn. Order Date :- 21.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) DEV PRAKASH High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.