Principal Commissioner Central Goods And Services Tax vs. M/S N.S Papers Limited (M/S Rana Papers LTD.)

Facts

The appeal was filed by the Principal Commissioner, Central Goods and Services Tax, against M/s N.S. Papers Limited (also known as M/s Rana Papers Ltd.). The appeal concerned a tax liability, the specific amount of which was not detailed in the judgment. The procedural history indicates that the appellant's counsel submitted that the tax liability involved was below the monetary limit prescribed by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs for filing appeals before the High Court. This instruction was issued vide 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 appellant's counsel regarding the monetary limit for filing appeals. The appellant demonstrated that the tax liability involved in the present appeal was below the prescribed threshold as per the instruction issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC). Consequently, the Court found the appeal to be not maintainable under the prevailing monetary guidelines. The Court's reasoning was based solely on the appellant's representation and the cited instruction. The ratio decidendi is that appeals falling below the stipulated monetary limits for High Court filings, as per CBIC instructions, should be withdrawn or dismissed. The operative direction was to dismiss the appeal as withdrawn.

Key Issues

1. Whether the present appeal is maintainable before the High Court given the monetary limit for filing appeals as stipulated by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Appellant's Contention: The appellant argued that the tax liability in dispute falls below the monetary threshold set by the Central Board of Indirect Taxes and Customs (CBIC) for filing appeals before the High Court. The appellant relied on the Instruction F.No.CBIC-160390/20/2024-JC-CBEC, dated August 6, 2024, which specifies these monetary limits. Consequently, the appellant prayed for the withdrawal of the appeal. Respondent's Contention: The judgment does not record any specific arguments or contentions made by the respondent, M/s N.S. Papers Limited.