Commissioner Of Central Goods And Service Tax vs. Kichha Sugar Co LTD
Facts
The appeals were filed by the Central GST (appellant) against orders passed by the respondent authorities. The specific tax periods and amounts in dispute are not detailed in the judgment. The procedural history involves the filing of multiple appeals (CEXA 22/2017, CEXA 32/2018, CEXA 49/2018, CEXA 01/2020, CEXA 02/2024) before the High Court. The appellant's counsel made a statement at the bar seeking to withdraw these appeals.
Held
The Court held that the appeals should be dismissed as withdrawn. This decision was based on the explicit statement made by the Senior Standing Counsel for the Central GST (appellant) at the bar. The counsel, acting on written instructions from the Assistant Commissioner (Legal), CGST Commissionerate, Dehradun, informed the Court that the appellant did not wish to pursue these appeals. The reason cited for this withdrawal was the increase in the threshold monetary limit for filing appeals before the High Courts, as stipulated in a circular dated 6.8.2024. Consequently, the Court accepted the appellant's request and dismissed all the listed appeals as withdrawn. No specific findings were made on the merits of the original disputes, nor were any issues left undecided.
Key Issues
1. Whether the appeals filed by the Central GST (appellant) should be dismissed as withdrawn, considering the issuance of a circular dated 6.8.2024 which increased the threshold monetary limit for filing appeals before the High Courts? Arguments for the Petitioner/Appellant: The appellant, through its Senior Standing Counsel, stated that it does not wish to press these appeals. This decision is based on written instructions received from the Assistant Commissioner (Legal), CGST Commissionerate, Dehradun, citing the increase in the threshold monetary limit for filing appeals before the High Courts as per a circular dated 6.8.2024. The appellant requested that the appeals be dismissed as withdrawn. Arguments for the Revenue/State: The judgment does not record any specific arguments made by the respondent authorities.
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures
CEXA 22/2017 CEXA 32/2018 CEXA 49/2018 CEXA 01/2020 CEXA 02/2024 Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Vivek Bharti Sharma, J. Mr. Shobhit Saharia, Senior Standing Counsel, for the appellant.
Mr. T.A. Khan, Senior Advocate, for the respondent in CEXA/22/2017. Mr. Jitendra Chaudhary and Mr. Tarun Pande, Counsel for the respondent in CEXA/32/2018 and CEXA/1/2020 respectively. (2) Mr. Shobhit Saharia, Senior Standing Counsel appearing for the Central GST (appellant), makes a statement at the bar that the appellant does not want to press these appeals on account of increase in the threshold monetary limit for filing appeal before Hon’ble High Courts by the circular dated 6.8.2024, therefore, these appeals be dismissed as withdrawn. He has produced written instructions received from Mr. Tapas Chakraborty, Assistant Commissioner (Legal), CGST Commissionerate, Dehradun, which is taken on the record. (3) In view of the statement made by Mr. Shobhit Saharia, based on written instructions received by him, th
The judgment continues below.
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