The Principal Commissioner vs. M/S A.S. Associates

Facts

The appellant, the Principal Commissioner, CGST and Central Excise, filed an appeal before the High Court of Chhattisgarh against an order dated February 1, 2018, passed by the Customs, Excise, Service Tax Appellate Tribunal. The respondent is M/s A.S. Associates. The sole proprietor of the respondent passed away in February 2018. The appeal was filed by the appellant on August 30, 2018. The appellant's counsel sought permission to withdraw the proceedings.

Held

The Court granted the appellant's request to withdraw the proceedings. The Court noted that the sole proprietor of the respondent had passed away in February 2018, and the appeal was filed subsequently on August 30, 2018. The learned standing counsel for the appellant sought permission to withdraw the appeal without prejudice to their rights and liberty to pursue appropriate steps in accordance with law. The Court granted this permission and accordingly dismissed the appeal as withdrawn.

Key Issues

1. Whether the appeal filed by the Revenue is maintainable given the death of the sole proprietor of the respondent prior to the filing of the appeal. 2. Whether the Revenue should be permitted to withdraw the present proceedings. Contentions of the Appellant: The appellant sought permission to withdraw the proceedings without prejudice to their rights and liberty to pursue appropriate steps in accordance with law, given the circumstances arising from the death of the sole proprietor of the respondent.