The Commissioner, Central GST And Cx vs. M/S Bombay Minerals LTD.

Held

The Court considered the submission made by the learned counsel for the appellant. The appellant sought permission to withdraw the Tax Appeal on the ground that the revenue involved was less than Rs. 1 Crore. The Court, finding no opposition or contrary argument from the respondent, allowed the withdrawal. The appeal was accordingly disposed of as withdrawn. The specific reasoning for allowing withdrawal based on the revenue threshold is not elaborated beyond the appellant's submission.

Facts

This matter concerns a Tax Appeal filed by the Commissioner, Central GST and CX, against M/s Bombay Minerals Ltd. The appeal was filed before the High Court of Gujarat at Ahmedabad. The revenue involved in the instant appeal was stated to be less than Rs. 1 Crore. The appellant's counsel, Mr. Ankit Shah, invited the Court's attention to a Note filed in the Registry, requesting permission to withdraw the appeal on the grounds of the low revenue involved.

Key Issues

1. Whether the Tax Appeal can be permitted to be withdrawn by the appellant on the ground that the revenue involved is less than Rs. 1 Crore? The appellant, represented by Mr. Ankit Shah, contended that the revenue involved in the instant appeal is less than Rs. 1 Crore and therefore, sought permission to withdraw the appeal. The respondent, M/s Bombay Minerals Ltd., did not present any arguments as recorded in the judgment.