The Principal Commissioner vs. M/S Century Cement, Century Textiles And Industries LTD.
Facts
This is an appeal filed by the Principal Commissioner, CGST & Central Excise, Raipur, against M/s Century Cement Ltd. The appeal was filed before the High Court of Chhattisgarh at Bilaspur. The specific tax period and the order or action under challenge are not detailed in the provided judgment. The procedural history is limited to the appellant seeking permission to withdraw the matter before the High Court.
Held
The Court granted the appellant's request to withdraw the appeal. The reasoning provided is that the withdrawal was sought in view of the norms prescribed by a relevant circular published by the competent authority concerning the monetary limit for sustaining an appeal before the High Court. The appeal was consequently dismissed as withdrawn. No other issues were decided, and no specific monetary amount in dispute was mentioned.
Key Issues
1. Whether the appellant should be permitted to withdraw the appeal based on the norms prescribed by a circular regarding monetary limits for sustaining appeals before the High Court. The appellant argued for withdrawal based on a circular issued by the competent authority concerning monetary limits for High Court appeals. The respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 26 of 2019 The Principal Commissioner, CGST & Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur (C.G.) ---- Appellant Versus M/s Century Cement Ltd., Century Textiles & Industries Ltd., P.O. Baikunth, Raipur, CG. - 493195. ---- Respondent For Appellant : Shri Maneesh Sharma, Advocate. For Respondent : Shri Yogendra Aldak and Shri Romir S. Goyal, Advocates. Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 19.11.2019
The learned standing counsel for the Appellant seeks for permission to withdraw the matter, in view of the norms prescribed as per the relevant circular published by the competent authority with regard to monetary limit so as to sustain the appeal before the High Court.
Permission is granted.
The appeal stands dismissed as withdrawn. (P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan
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.