The Principal Commissioner Of Central Tax And Central Excise vs. M/S. Ard Estates And Projects PVT. LTD.
Facts
The Principal Commissioner of Central Tax and Central Excise, Hyderabad GST filed an appeal before the High Court against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was passed in an appeal preferred against an order-in-original. The order-in-original was issued by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad - II Commissionerate. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The appeal was filed under Section 35-G of the Central Excise Act, 1944. The appellant's counsel sought to withdraw the appeal.
Held
The Court held that the appeal is dismissed as withdrawn. The appellant's counsel sought to withdraw the appeal with the liberty to file afresh in the event it falls within the exceptions to the circular dated 06.08.2024, issued by the CBIC. The learned counsel for the respondent had no objection to this request. Consequently, the Court allowed the withdrawal and dismissed the appeal with the liberty prayed for. No costs were awarded. The reasoning for this decision is based solely on the consent of both parties to withdraw the appeal under the specified conditions, rather than a determination on the substantive issues of the case. The principle that can be cited is that High Courts can allow withdrawal of appeals with liberty to refile, subject to conditions agreed upon by the parties and in line with relevant circulars.
Key Issues
1. Whether the appeal can be withdrawn by the appellant with liberty to file afresh, considering the exceptions to the circular dated 06.08.2024 issued by the CBIC? The appellant argued that they wish to withdraw the appeal with the liberty to file it again if it falls within the exceptions to the aforementioned circular. The respondent's counsel stated they have no objection to this request. No specific arguments were made by either side regarding the merits of the original dispute, as the focus was on the withdrawal of the appeal.
Sections Cited
Section 35-G
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THUR AY,THE TWELFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO CENTRAL EXCISE APPEALS NOi 27 0F 2019 Between: The Principal commissioner of central Tax and central Excise, Hyderabad GST coi ri"".i,"t"i", I a Stioir. Road, Basheer Bagh, Hyderabad, Telangana- 500 004' ...APPELLANT AND M/s. ARD ESTATES and Proiects Pvt. Ltd., (Formerly Known as Ashrit Realtors and OeJetopers Pvt Ltd.), 3-6-730/A/1, Street No.12, Himayat Nagar, Hyderabad' ...RESPONDENT Appeal is filed under section 35-G of the central Excise Act, 1944 against the order of the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Hyderabad, vide Final order No. N 30254t2019 in Appeal Nos. 5T/1664/2010 dated 18-02-2019 preferred against the order in original No. 20/ 2010 -sT dated 31-03- 2010 on the file of the commissioner of customs, central Excise and service Tax, Hyderabad - ll Commissionerate.
Counsel for the APPellant: SRl. DOMINIC FERNANDES (Senior Standing Counsel for CBIC)
Counsel forthe Respondent: SRI A. V. A. SIVA KARTIKEYA The Court made
The judgment continues below.
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