The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Betjan Tea Estate
Held
The Court allowed the prayer for withdrawal of the appeal. The reasoning provided is that the learned counsel for the appellant, in light of the circulars dated 11.07.2018 and 17.08.2011, prayed for the withdrawal of the appeal. The Court accepted this prayer. The operative direction was that the appeal is dismissed. No specific issues were decided on merits as the appeal was withdrawn. No issues were expressly left undecided.
Facts
This is an appeal filed by the Commissioner of Central Goods and Services Tax and Central Excise against M/s Betjan Tea Estate. The appeal was filed before the Gauhati High Court. The appellant's counsel, in light of a circular dated 11.07.2018 read with an earlier circular dated 17.08.2011 of the Ministry of Finance Department and Revenue Central Board Excise and Customs, prayed for the withdrawal of the appeal.
Key Issues
1. Whether the appeal should be permitted to be withdrawn by the appellant in light of the circulars dated 11.07.2018 and 17.08.2011. The petitioner (appellant) argued that based on the aforementioned circulars, they wished to withdraw the appeal. The respondent (M/s Betjan Tea Estate) did not record any arguments in the judgment. No specific provisions of the CGST/SGST Act or Rules were explicitly discussed in relation to the withdrawal prayer.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010161422017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : C.Ex.App. 65/2018 1:THE COMMISSIONER OF CENTRAL GOODS and SERVICES TAX AND CENTRAL EXCISE MILAN NAGAR, F LANE, PO C R BUILDING, DIBRUGARH 786003 VERSUS 1:M/S BETJAN TEA ESTATE PO MAKUM JN, DIST TINSUKIA, ASSAM, 786170
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 of the appeal.
Page No.# 2/2 Prayer allowed. This appeal is dismissed.
JUDGE
The judgment continues below.
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