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

MA/650/2019HC PatnaGSTCNR BRHC01089026201907 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 (appellant/revenue) against M/s Indian Oil Corporation Barauni Refinery (respondent). The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history involves the filing of an Interlocutory Application (I.A.) No. 02 of 2024 by the appellant seeking withdrawal of the appeal. This application was filed in light of an instruction dated 06.08.2024 from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, which mandates withdrawal of appeals where the dispute is below Rs. 2 Crore.

Held

The Court allowed Interlocutory Application No. 02 of 2024. Consequently, the appeal (M.A. No. 650 of 2019) was dismissed as withdrawn at the request of the learned counsel for the appellant. The Court explicitly left the question of law open. The reasoning for allowing the withdrawal is based on the appellant's submission that the appeal's monetary dispute falls below the threshold stipulated in the Ministry of Finance's instruction dated 06.08.2024, which mandates the withdrawal of such appeals before the High Court. The operative direction is the dismissal of the appeal as withdrawn.

Key Issues

1. Whether the appeal, involving a monetary dispute below Rs. 2 Crore, should be withdrawn by the appellant in compliance with the Ministry of Finance's instruction dated 06.08.2024. Contentions: Petitioner/Appellant: The appellant argued that the appeal falls within the monetary limit prescribed by the Ministry of Finance's instruction dated 06.08.2024, which directs the withdrawal of appeals involving disputes below Rs. 2 Crore. Therefore, the appeal should be permitted to be withdrawn. Revenue/State: No specific arguments were recorded for the revenue/State in the provided text.

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.650 of 2019 ====================================================== Commissioner, Central Excise ( C.C.E.) Patna now Commissioner Central GST and Central Excise, Patna-II ... ... Appellant/s Versus M/s Indian Oil Corporation Barauni Refinery, Barauni, Begusarai ... ... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Anshuman Singh 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

Patna High Court MA No.650 of 2019(3) dt.07-10-2024 2/2 allowed. Re : M.A. No.650 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.