The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Mokalbari Tea Estate
Held
The Court allowed the prayer for withdrawal of the appeal. The reasoning behind this decision is based on the appellant's submission, which referenced specific circulars from the Ministry of Finance. The Court did not delve into the merits of the case but rather acceded to the request to withdraw the appeal. The operative direction was that the appeal is dismissed. No specific issues were decided on merits, and no principle for future citation was established beyond the procedural aspect of permitting withdrawal.
Facts
This is an appeal filed by the Commissioner of Central Goods and Services Tax and Central Excise against M/s Mokalbari Tea Estate. The appeal was filed before the Gauhati High Court. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the appeal before the High Court.
Key Issues
The primary issue before the Court was whether the appeal filed by the Commissioner of Central Goods and Services Tax and Central Excise should be allowed to be withdrawn. The appellant (Commissioner) sought to withdraw the appeal based on a circular dated 11.07.2018, read with an earlier circular dated 17.08.2011, issued by the Ministry of Finance Department and Revenue Central Board Excise and Customs. The respondent (M/s Mokalbari Tea Estate) did not present any arguments in the provided text. The Court had to decide whether to permit the withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010000582017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : C.Ex.App. 67/2018 1:THE COMMISSIONER OF CENTRAL GOODS and SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR, LANE F PO C R BUILDING, DIBRUGARH 786003 VERSUS 1:M/S MOKALBARI TEA ESTATE PO MOHANBARI AIR FIELD, DISTRICT DIBRUGARH, ASSAM 786125
Advocate for the Petitioner : SC, CENTRAL EXCISE CUSTOMS Advocate for the Respondent :
B E F O R E HON’BLE THE CHIEF JUSTICE MR. AJIT SINGH HON’BLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
2018 (Ajit Singh, CJ.)
Mr. B. Sarmah, learned Standing Counsel for the Central Excise Department. The learned counsel for the appellant, in the light of circular dated 11.07.2018 read with earlier circular dated 17.08.2011 of the Ministry of Finance Department and Revenue Central Board Excise and Customs prays for withdrawal
Page No.# 2/2 of the appeal. Prayer allowed. This appeal is dismissed.
JUDGE
The judgment continues below.
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