The Commissioner Of Central Tax And Central Excise vs. M/S. Valmiki Consultants PVT. LTD
Facts
This is a Central Excise Appeal filed by the Commissioner of Central Tax and Central Excise, Secunderabad GST Commissionerate, against M/s. Valmiki Consultants Pvt. Ltd. The appeal challenges the Final Order dated 05.10.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). This CESTAT order, in turn, upheld an order dated 04.09.2017 passed by the Commissioner (Appeals-II) GST & Central Excise, which had modified an order dated 22.12.2016 passed by the Principal Commissioner of Service Tax. The specific amount in dispute and the tax periods are not detailed in the provided judgment excerpt. The procedural history involves multiple levels of adjudication and appeal.
Held
The High Court allowed the appeal to be dismissed as withdrawn. The court granted the appellant the liberty to file the appeal afresh, provided it falls within the exceptions to the circular dated 06.09.2024, issued by the CBIC. The reasoning for this decision is based on the appellant's request and the respondent's lack of objection. The court did not delve into the merits of the original dispute or the orders passed by the lower authorities. The operative direction is the dismissal of the appeal as withdrawn with the liberty to refile. No costs were awarded. Any pending interlocutory applications were also closed.
Key Issues
The primary issue before the High Court was whether the appeal filed by the Commissioner of Central Tax and Central Excise should be permitted to be withdrawn. The appellant's counsel sought to withdraw the appeal with liberty to file it afresh, subject to certain exceptions outlined in a CBIC circular dated 06.09.2024. The respondent's counsel had no objection to this request. The court had to decide whether to grant this withdrawal with the specified liberty. The appellant argued for withdrawal based on the aforementioned circular, implying that the appeal might not meet the criteria for further appeal as per the circular's exceptions. The respondent's position was one of acquiescence, not objecting to the withdrawal.
Sections Cited
35G
AI-generated summary — verify with the full judgment below
[ 3411 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNE AY, THE ELEVENTH DAY OF SEPTEIMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO cENTRAL EXCISE APPEAL No: 30 OF 2019 Central Excise Appeal filed under 35G of the Central Excise Act, 1944 against the Final Order dated 05.10,2018 passed in Order No. A13127712018 on the file of the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad preferred against the order dated 04.09.2017 passed in order-in-Appeal No. HYD- swAx-000-AP2-0199-17-18 ST in Appeal No. 110/2017 (STC) ST on the file of the Commissioner (Appeals-ll) GST & Central Excise, 7th Floor, GST Bhavan, L.B.stadium Road, Basheerbagh, Hyderabad preferred against the order dated 22.12.2016 passed in order-in-original No. ',l2912016-Adjn.(STC)JC on the file of the principal Commissioner of Service Tax, Service Tax Commissionerate, Sitaram Prasad Tower, Red Hills, HYderabad.
Between: The Commissioner of Central Tax and Central Excise, Secunderabad GST Commissionerate, GST Bhavan, Opp. L.B.Stadium Road, Basheerbagh, Hyderabad- Telangana - 500004.
Appellan
The judgment continues below.
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