The Commissioner, Central Goods And Services Tax vs. M/S Superlac Paints PVT. LTD.

CEXAD/72/2018HC AllahabadGSTCNR UPHC01159469201806 February 20191 pages

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Court No. - 35 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 72 of 2018 Appellant :- The Commissioner, Central Goods And Services Tax Respondent :- M/S Superlac Paints Pvt. Ltd.

Counsel for Appellant :- Krishna Agarawal Hon'ble Bharati Sapru,J.

Hon'ble Piyush Agrawal,J.

Shri Krishna Agarwal, learned counsel for the appellant - Department states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.

This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018, as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).

Order Date :- 7.2.2019 Amit Mishra

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