Commissioner (Audit) vs. South Eastern Coalfield Limited

Facts

The Commissioner (Audit) CGST and Central Excise, Raipur, filed the instant appeal against an order not specified in the judgment. The respondent is South Eastern Coalfield Limited. The appellant's counsel, on July 7, 2025, sought permission to withdraw the appeal. This request was based on a Circular dated June 30, 2017 (Notification No. 12/2017-CE) and a subsequent letter/communication dated July 4, 2025. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal is also not detailed.

Held

The Court permitted the appellant to withdraw the instant tax case. The reasoning provided is solely based on the submission made by the learned senior standing counsel for the appellant, who indicated that withdrawal was sought in light of Circular dated 30.06.2017 (Notification No.12/2017-CE) and a letter/communication dated 04.07.2025. The Court did not delve into the merits of the case or the content of the circular and communication. The ratio decidendi is that if a party seeks to withdraw an appeal based on relevant administrative instructions or communications, and no objection is raised or the court finds no impediment, the withdrawal may be allowed. The operative direction was to dismiss the tax case as withdrawn. No issues were expressly left undecided.

Key Issues

1. Whether the appellant should be permitted to withdraw the instant appeal, considering the Circular dated 30.06.2017 (Notification No.12/2017-CE) and the letter/communication dated 04.07.2025? The appellant argued that in light of the aforementioned Circular and communication, they should be permitted to withdraw the appeal. The respondent's arguments are not recorded in the judgment. No specific provisions of the CGST Act or Rules were explicitly discussed in relation to the withdrawal.