Commissioner Of Central Excise vs. M/S Rochees Watches LTD
Original PDF →Facts
The petitioner, Commissioner of Central Excise, Jaipur-1 (presently Commissioner of Central Goods and Services Tax, Jaipur), filed a review petition (D.B. Civil Review Petition No. 19/2020) against M/s Rochees Watches Ltd. The petitioner sought to withdraw the petition based on a circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. Liberty was sought to revive the petition if the matter fell within an exception. The High Court considered the application for withdrawal.
Held
The Court allowed the application for withdrawal of the review petition. The reasoning was based on the petitioner's submission regarding the circular dated 06.08.2024. The Court granted the liberty sought by the petitioner to revive the petition if the matter fell within any exception to the circular. Consequently, the review petition was dismissed as withdrawn. The question of law was expressly kept open, indicating that the merits of the original review petition were not adjudicated upon.
Key Issues
1. Whether the review petition can be withdrawn in light of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs? The petitioner argued that the circular dated 06.08.2024 necessitates the withdrawal of the review petition. They sought liberty to revive the petition if the circumstances warranted it, implying that the circular might not be universally applicable or might have exceptions. The respondent's contentions are not recorded in the judgment.
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Cause title — parties, addresses and appearances
Order 05/03/2025
An application (I.A. No.1/2025) has been filed seeking withdrawal of the petition in view of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, however, liberty is sought for revival of the petition in case the matter falls within exception.
For the reasons mentioned therein, the application is allowed.
The petition is dismissed as withdrawn with liberty as prayed for. The question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/107
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.