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

Held

The Court allowed the prayer of the appellant to withdraw the appeal. The reasoning for this decision is based on the appellant's submission that they wished to withdraw the appeal in light of the circulars dated 11.07.2018 and 17.08.2011. The Court did not delve into the merits of the case or the underlying GST dispute. The ratio decidendi is that if a party, with the court's permission, withdraws an appeal based on relevant circulars, the appeal stands dismissed. The operative direction was that the appeal is dismissed. No issues were expressly left undecided.

Facts

The Commissioner of Central Goods and Services Tax and Central Excise, Dibrugarh, filed an appeal against an order concerning M/s Attareekhat Tea Estate, McLeod Russel India Limited. The specific tax period and the order under challenge are not detailed in the provided text. The procedural history indicates that the appeal was filed before the Gauhati High Court. The appellant's counsel, in light of certain circulars, sought permission to withdraw the appeal.

Key Issues

1. Whether the appellant is permitted to withdraw the appeal in light of the circulars dated 11.07.2018 and 17.08.2011 issued by the Ministry of Finance Department and Revenue Central Board Excise and Customs? The petitioner (appellant) argued that in view of the aforementioned circulars, they wished to withdraw the appeal. The respondent (M/s Attareekhat Tea Estate) did not present any arguments as recorded in the judgment. The circulars themselves were the basis for the petitioner's request.