Commissioner Of Central GST vs. M/S Torus Business Solutions PVT LTD

Held

The Court allowed the appeal to be dismissed as withdrawn. The Court granted the liberty to the revenue to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. The Court also stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding was given on the merits of the case, as the appeal was withdrawn.

Facts

The Commissioner of Central GST, Gurugram Commissionerate (appellant-revenue) filed an appeal against an order of the Tribunal. The appeal was filed with a delay of 258 days. The tax effect involved in the matter was ₹14,99,931/-. The appellant-revenue sought to withdraw the appeal in view of a notification issued by the Central Board of Indirect Taxes and Customs, New Delhi, which sets monetary limits for filing appeals. The appellant prayed for liberty to revive the appeal if any aspect of it survived.

Key Issues

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of the tax effect and the relevant notification? The appellant-revenue argued that due to the tax effect of ₹14,99,931/-, they should be allowed to withdraw the appeal as per Notification No.390/Misc./116/2017-JC dated 11.7.2018, issued by the Central Board of Indirect Taxes and Customs. They further prayed for liberty to revive the appeal if any aspect of it survived. The respondent, M/s Torus Business Solutions Pvt. Ltd., did not record any argument in the judgment.