Principal Commissioner vs. M/S Hira Ferro Alloys LTD. Unit -Ii
Facts
This case involves an appeal filed by the Principal Commissioner, CGST and Central Excise, Tikrapara, Raipur, against M/s Hira Ferro Alloys Ltd. Unit-II. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that an application for withdrawal of the case (I.A. No.01/2024) was filed and subsequently allowed by the Court. The amount in dispute, if any, is not mentioned. The appeal was before the High Court of Chhattisgarh at Bilaspur.
Held
The Court allowed the application for withdrawal (I.A. No.01/2024) based on the reasons stated therein. Consequently, the Tax Case was dismissed as withdrawn. The Court did not delve into the merits of the original dispute, as the appeal was withdrawn by the appellant. The ratio decidendi is that a party has the right to withdraw their appeal if the Court permits it, rendering the appeal infructuous. No specific provisions of the CGST Act or Rules were discussed in relation to the merits of the case, as the decision was procedural.
Key Issues
The primary issue before the Court was whether to allow the application for withdrawal of the appeal filed by the appellant. The appellant, Principal Commissioner CGST and Central Excise, sought to withdraw the case. The respondent, M/s Hira Ferro Alloys Ltd. Unit-II, is not recorded as having made any arguments in this regard. The Court had to decide based on the reasons provided in the withdrawal application.
AI-generated summary — verify with the full judgment below
1 / 2 2024:CGHC:40275-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 38 of 2023 1 - Principal Commissioner Cgst And Central Excise, Tikrapara, Raipur, District Raipur (C.G.)
... Appellant versus 1 - M/s Hira Ferro Alloys Ltd. Unit -Ii Unit-Ii, Plot No. 490/1, 490/2, 491, Urla Industrial Complex, Raipur (C.G.) ... Respondent (Cause-title taken from Case Information System) For Appellant : None For Respondent : None Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board (15/10/2024) Sanjay K. Agrawal, J.
None for the parties.
Heard on I.A. No.01/2024, which is an application for withdrawal of above titled case. RAVI SHANKAR MANDAVI
2 / 2
On due consideration, I.A. No.01/2024 is allowed for the reason mentioned there in the application.
Accordingly, the Tax case is dismissed as withdrawn. (Sanjay K. Agrawal)
(Amitendra Kishore Prasad) Judge Judge Ravi Mandavi
The judgment continues below.
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