The Principal Commissioner vs. Monnet Ispat And Energy LTD.

Facts

These are two tax appeals filed by the Principal Commissioner CGST & Central Excise, Raipur, Chhattisgarh, against M/s Nalwa Steel & Power Limited (TAXC No. 28 of 2019) and Monnet Ispat & Energy Ltd. (TAXC No. 17 of 2020). The appeals were filed before the High Court of Chhattisgarh at Bilaspur. The appellant sought permission to withdraw both tax appeals. The reason for withdrawal was stated to be in view of a circular dated 22.08.2019. The respective respondents had no objection to the withdrawal.

Held

The Court held that the prayer for withdrawal of both tax appeals was fair and reasonable. Consequently, the Court allowed the withdrawal of both tax appeals. The reasoning was based on the submission of the learned counsel for the appellant, who indicated that the withdrawal was sought in view of a circular dated 22.08.2019. The respondents had no objection to this prayer. No specific issues regarding GST law or the merits of the case were decided, as the appeals were withdrawn. The operative direction was to dismiss both tax appeals as withdrawn.

Key Issues

1. Whether the appellant is permitted to withdraw the tax appeals in light of the circular dated 22.08.2019? The appellant argued that in view of the circular dated 22.08.2019, they should be permitted to withdraw the tax appeals. The respondents did not object to the withdrawal of the appeals.