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

Held

The Court allowed the prayer for withdrawal of the appeal. The reasoning for this decision is based on the appellant's submission, referencing specific circulars from the Ministry of Finance. The Court did not delve into the merits of the case. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided, as the appeal was disposed of on the procedural request of the appellant.

Facts

The Commissioner of Central Goods and Services Tax and Central Excise, Dibrugarh, filed an appeal before the Gauhati High Court against M/s Harchurah Tea Estate, McLeod Russel India Limited. The appeal was filed against an order or action by an unspecified authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal is not detailed.

Key Issues

1. Whether the appellant (Commissioner of Central Goods and Services Tax and Central Excise) is entitled to withdraw the appeal. This issue arises from the appellant's prayer for withdrawal. The appellant's argument is based on 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. The respondent (M/s Harchurah Tea Estate) did not present any arguments.