The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Tippuk Tea Estate

Held

The Court allowed the prayer of the appellant's counsel to withdraw the appeal. Consequently, the appeal was dismissed. The reasoning for allowing the withdrawal was based on the circulars of the Ministry of Finance Department and Revenue Central Board Excise and Customs, dated 11.07.2018 and 17.08.2011, as presented by the appellant's counsel. The specific content of these circulars and their direct bearing on the withdrawal are not detailed. The ratio decidendi is that if the appellant, in light of relevant departmental circulars, seeks to withdraw an appeal, the court will permit it and dismiss the appeal. No issues were expressly left undecided.

Facts

The Commissioner of Central Goods and Services Tax and Central Excise, Dibrugarh, filed an appeal (C.Ex.App. 63/2018) before the Gauhati High Court against M/s Tippuk Tea Estate. The appeal was filed by the Revenue. The specific tax period and the order or action under challenge are not explicitly stated in the provided text. The procedural history indicates that the appeal was filed before the High Court.

Key Issues

1. Whether the appeal filed by the Commissioner of Central Goods and Services Tax and Central Excise is maintainable in light of the circular dated 11.07.2018 read with the earlier circular dated 17.08.2011 of the Ministry of Finance Department and Revenue Central Board Excise and Customs. Petitioner's Argument: The learned counsel for the appellant (Revenue) prayed for withdrawal of the appeal, citing the circular dated 11.07.2018 read with the earlier circular dated 17.08.2011 of the Ministry of Finance Department and Revenue Central Board Excise and Customs. Respondent's Argument: No argument is recorded for the respondent (M/s Tippuk Tea Estate).