Vanita Texturisers Private Limited vs. Commissioner Of Central Excise And GST

TAXAP/565/2019HC GujaratGSTCNR GJHC24045708201931 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

Held

The Court granted the permission as prayed for by the appellant. The appeal was disposed of as withdrawn. The Court also granted liberty to the appellant to revive the appeal in case their application made under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is not accepted for any reason. The Court's decision to allow withdrawal was based on the appellant's stated intention to utilize the aforementioned scheme.

Facts

The appellant, Vanita Texturisers Private Limited, filed a Tax Appeal before the Gujarat High Court. The appeal was against an order passed by the Commissioner of Central Excise and GST. The appellant's counsel submitted a communication dated January 25, 2020, from the appellant to its advocate. This communication stated that the appellant wished to withdraw the appeal to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, introduced by the Union of India. The appellant's advocate then sought permission to withdraw the appeal.

Key Issues

1. Whether the appellant is permitted to withdraw the Tax Appeal to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? Petitioner's Argument: The petitioner argued that they wish to withdraw the appeal to take advantage of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. They sought permission from the Court to withdraw the appeal on this basis. Revenue's Argument: The judgment does not record any specific argument from the revenue or opponent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/TAXAP/565/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 565 of 2019 ========================================================== VANITA TEXTURISERS PRIVATE LIMITED Versus COMMISSIONER OF CENTRAL EXCISE AND GST ========================================================== Appearance: MR DHAVAL SHAH(2354) for the Appellant(s) No. 1 MR. S S IYER(6553) for the Appellant(s) No. 1 JAIMIN A GANDHI(8065) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 31/01/2020

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)

Mr. Dhaval Shah, learned advocate for the appellant has tendered a communication dated 25/01/2020 of the appellant addressed to the learned advocate informing him to withdraw the appeal as the appellant wants to avail of the benefit of the scheme introduced by the Union of India, namely, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 2. The communication dated 25/01/2020 is taken on record. 3.

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.