The Principal Commissioner vs. M/S Bharat Aluminium Company Limited
Facts
The Principal Commissioner CGST and Central Excise, Raipur (Appellant) filed a tax appeal before the High Court of Chhattisgarh at Bilaspur against M/s Bharat Aluminium Company Limited (Respondent). The appeal was filed against an order or action by an unspecified authority concerning Goods and Services Tax. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the filing of the appeal itself.
Held
The Court held that the appellant's request to withdraw the appeal was fair and reasonable. The Court was persuaded by the submission of the learned counsel for the appellant, who stated that withdrawal was sought in view of a circular dated 06.08.2024. As the respondent had no objection, the Court granted the permission to withdraw. The operative direction was to dismiss the tax appeal as withdrawn. No substantive GST issues were decided, and no principle for future citation was established beyond the procedural aspect of allowing withdrawal of an appeal upon consent and a stated reason.
Key Issues
The Court had to decide whether to permit the withdrawal of the tax appeal. The appellant, represented by Mr. A.S. Kachwaha, sought permission to withdraw the appeal, citing a circular dated 06.08.2024. The respondent, represented by Mr. Rahul Tamaskar, had no objection to the withdrawal. The Court was not asked to decide on any substantive GST law or factual dispute, but rather on the procedural request for withdrawal.
AI-generated summary — verify with the full judgment below
1 / 2 2024:CGHC:39276-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 2 of 2020 • The Principal Commissioner Cgst and Central Excise, Gst Bhavan, Dhamtari Road, Tikrapara, Raipur Chhattisgarh, District : Raipur, Chhattisgarh
... Appellant versus • M/s Bharat Aluminium Company Limited Post Office Balco Nagar Korba, Chhattisgarh- 495684, District : Korba, Chhattisgarh ... Respondent For Appellant : Mr. A.S. Kachwaha, Advocate. For Respondent : Mr. Rahul Tamaskar, Advocate. Division Bench Hon’ble Shri Justice Sanjay k. Agrawal Hon’ble Shri Justice Amitendra Kishore Prasad Order on Board Sanjay K. Agrawal,J. 04/10/2024
Heard on I.A. No.01 of 2024, which is an application for withdrawal of the appeal.
2 / 2
Learned counsel for the appellant would submit that in view of the circular dated 06.08.2024, he may be permitted to withdraw this tax appeal.
Learned counsel appearing for the respondent have no objection.
Prayed appears to be fair and reasonable.
In view of the submission of learned counsel for the appellant, instant tax appeal is dismissed as withdrawn. (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judg
The judgment continues below.
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.