Commissioner, Central Excise ( C.C.E.), Patna Now Comissioner vs. M/S Indian Oil Corporation Limited (Marketing Division)

MA/651/2019HC PatnaGSTCNR BRHC01089029201907 October 2024Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The appeal was filed by the Commissioner, Central GST and Central Excise, Patna-II against M/s Indian Oil Corporation Limited. The appeal was filed before the Patna High Court. An Interlocutory Application (I.A. No. 02 of 2024) was filed by the appellant seeking withdrawal of the appeal. The basis for withdrawal was an instruction dated 06.08.2024 from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, which stipulated that appeals involving monetary limits below Rs. 2 Crore should not be filed before the High Court and existing appeals below this threshold should be withdrawn. The I.A. was allowed.

Held

The Court allowed Interlocutory Application No. 02 of 2024. Consequently, the Miscellaneous Appeal No. 651 of 2019 was dismissed as withdrawn at the request of the learned Counsel for the appellant. The Court explicitly stated that the question of law remains open. The reasoning for dismissal was based on the appellant's submission that the appeal's monetary dispute fell below the threshold of Rs. 2 Crore, as per the Central Board of Indirect Taxes and Customs' instruction dated 06.08.2024, which mandates withdrawal of such appeals. No specific finding was made on the merits of the original dispute, as the appeal was withdrawn.

Key Issues

1. Whether the appeal should be withdrawn and dismissed as per the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs dated 06.08.2024, which mandates withdrawal of appeals with a monetary dispute below Rs. 2 Crore. Contentions: Petitioner/Appellant (Commissioner, Central GST and Central Excise, Patna-II): Argued that the appeal falls within the monetary limit prescribed in the Ministry of Finance's instruction dated 06.08.2024, and therefore, it should be withdrawn and dismissed. The instruction directs that no appeal shall be filed before the High Court if the dispute is below Rs. 2 Crore, and all such pending appeals should be withdrawn. Respondent/s (M/s Indian Oil Corporation Limited): No arguments recorded for the respondent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.651 of 2019 ====================================================== Commissioner, Central Excise ( C.C.E.), Patna now Comissioner Central GST and Central Excise, Patna-II ... ... Appellant/s Versus M/s Indian Oil Corporation Limited (Marketing Division) Raxaul Depot, District East Champaran, Raxaul 845305 ... ... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Anshuman Singh, Advocate For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 07-10-2024 Re: Interlocutory Application No.02 of 2024 The present I.A. has been filed for withdrawal of the appeal as it falls within the limit prescribed in light of the Instruction dated 06.08.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, where the dispute involving monetary limits of below Rs. 2 Crore, no appeal shall be filed before the Hon’ble High Court and all the appeals in which the dispute is below Rs. 2 Crore, shall be withdrawn.

Interlocutory Application No.02 of 2024 stands allowed.

Patna High Court MA No.651 of 2019(3) dt.07-10-2024 2/2 Re : M.A. No.651 of 2019 At the request of the learned Counsel for the appellant, the appeal stands dismissed as withdrawn, leaving the question of law open.

sharun/- (K. Vinod Chandran, CJ) ( Partha Sarthy, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.