Commissioner Of Central Excise Patna vs. Bimal Kumar Nopany

Facts

The Commissioner of Central Excise Patna, now Commissioner, Central GST and CX, Patna, filed Miscellaneous Appeal No. 72 of 2020 before the Patna High Court. The appeal was filed against Bimal Kumar Nopany. The appellant's counsel submitted an application for withdrawal of the appeal, stating that they did not wish to proceed with it. The appeal was filed before the High Court, and the specific tax period and amount in dispute are not recorded in the provided text. The procedural history leading to the appeal is also not detailed.

Held

The Court considered the submission made by the learned Advocate for the appellant that an application for withdrawal of the instant appeal had been filed, and the appellant did not wish to proceed with the appeal. Based on this submission, the Court decided to dismiss the appeal as withdrawn. The reasoning is solely based on the appellant's expressed desire to withdraw the appeal. The ratio decidendi is that if a party to an appeal formally seeks to withdraw it and provides no objection, the court will grant the withdrawal. No specific GST provisions were discussed or interpreted. The operative direction was to dismiss the appeal as withdrawn.

Key Issues

1. Whether the appeal should be dismissed as withdrawn, considering the appellant's submission that they do not wish to proceed with it. Contentions: Petitioner/Appellant: The appellant, through their counsel, submitted an application for withdrawal of the appeal, indicating their intention not to pursue the matter further. No specific legal arguments or reliance on provisions, circulars, or precedents were recorded for the appellant's withdrawal request. Revenue/State: The judgment does not record any arguments presented by the revenue or state in response to the withdrawal application.