The Commissioner, Central GST And Cx vs. M/S Bombay Minerals LTD.
Held
The Court allowed the withdrawal of the Tax Appeal. The reasoning was based on the submission made by the learned counsel for the appellant that the revenue involved was less than Rs. 1 Crore. The Court found this reason sufficient to permit the withdrawal. The operative direction was that the Tax Appeal stands disposed of as withdrawn. No specific GST provisions were discussed in detail as the matter was decided on the procedural aspect of withdrawal.
Facts
The Commissioner, Central GST and CX (the appellant/revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against M/s Bombay Minerals Ltd. (the respondent/petitioner). The appeal concerned a dispute under GST laws. The learned counsel for the appellant, Mr. Ankit Shah, informed the Court that the revenue involved in the appeal was less than Rs. 1 Crore. Based on this submission, the appellant sought permission to withdraw the appeal.
Key Issues
The Court had to decide whether to permit the withdrawal of the Tax Appeal. The appellant argued that the revenue involved was below the threshold of Rs. 1 Crore, and therefore, the appeal should be permitted to be withdrawn. The judgment does not record any arguments from the respondent.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR. JUSTICE R.M.CHHAYA)
Heard Mr. Ankit Shah, learned counsel for the appellant through Video Conferencing.
Mr. Ankit Shah, learned counsel has invited attention of this Court to the Note filed in the Registry and has contended that, as the revenue involved in the instant appeal is less than Rs.1 Crore, the same may be permitted to be withdrawn.
Accordingly, the Tax Appeal stands disposed of as withdrawn. (R.M.CHHAYA, J) (ILESH J. VORA,J) ABDULVAHID A SHAIKH
The judgment continues below.
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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.