The Principal Commisioner vs. M/S Ultratech Cement LTD.
Facts
This is an appeal filed by the Principal Commissioner, CGST & Central Excise, Raipur, against M/s Ultratech Cement Ltd. The specific tax period and the order or action under challenge are not detailed in the provided judgment. The procedural history leading to this appeal before the High Court is also not elaborated. The amount in dispute is not mentioned. The appeal was listed for hearing before the High Court of Chhattisgarh, Bilaspur.
Held
The Court granted the permission sought by the learned standing counsel for the Appellant to withdraw the matter. The reasoning provided is that the withdrawal is 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. Consequently, the appeal was dismissed as withdrawn. The ratio decidendi is that appeals can be withdrawn by the Revenue if they do not meet the prescribed monetary limits for filing appeals before the High Court, as per departmental circulars. No specific issues regarding GST law were decided on merits.
Key Issues
The primary issue before the Court was whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue, represented by the learned standing counsel, sought permission to withdraw the matter. This request was based on the norms prescribed by a relevant circular issued by the competent authority concerning monetary limits for sustaining appeals before the High Court. The Petitioner (Revenue) argued for withdrawal based on these circulars. The Respondent (M/s Ultratech Cement Ltd.) did not present any arguments against the withdrawal in the provided text. The Court had to decide whether to grant the permission to withdraw the appeal.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 21 of 2019 The Principal Commissioner, CGST & Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur (C.G.) ---- Appellant Versus M/s Ultratech Cement Ltd., Hirmi Cement Works, Post Hirmi, Baloda Bazar, Bhatapara, 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.