M/S Polybond Insulation PVT LTD. vs. Commissioner
Held
The Court granted permission to the appellant to withdraw the appeal. The reasoning was based on the appellant's stated intention to avail the benefits of the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019', which mandates the withdrawal of all litigations as a prerequisite. The Court found the appellant's request to be in line with the objectives of the Scheme. Therefore, IA No.2/2019 was allowed, and the appeal was dismissed as withdrawn. No specific issues regarding the merits of the original CESTAT order were decided.
Facts
The appellant, M/s Polybond Insulation Pvt Ltd. (Unit II), challenged an order dated 05.12.2017 passed by the Custom Excise & Service Tax Appellate Tribunal (CESTAT), which had dismissed their statutory appeal. The appellant subsequently informed the High Court that they wished to avail the benefits of the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019'. A pre-condition for availing this scheme is the withdrawal of all pending litigations. Consequently, the appellant filed an interlocutory application (IA No.2/2019) seeking permission to withdraw the present appeal, without prejudice to their claim under the aforementioned scheme.
Key Issues
1. Whether the appellant should be granted permission to withdraw the appeal to avail the benefits under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019'? The appellant argued that the Scheme requires withdrawal of all litigations as a pre-condition for obtaining its benefits and therefore, permission to withdraw the appeal is necessary. The respondent (Commissioner Customs, Central Excise and Service Tax, Raipur) did not record any specific arguments against the withdrawal, implying tacit acceptance or no objection to the appellant's request.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 51 of 2018 M/s Polybond Insulation Pvt Ltd. (Unit II), Through Its Authorized Signatory-Shri Umesh Chitalangia, S/o Late Shri S.K. Chitalangia, Having Its Office At 37-A Light Industrial Area, Bhilai, District- Durg, Chhattisgarh. ---- Appellant Versus Commissioner Customs, Central Excise and Service Tax, Raipur, Now Principal Commissioner, Central Tax and Central Excise and Customs, Central GST Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh.
-----Respondents For Appellant : Ms. Shalvi Tiwari, Advocate. For Respondent : Mr. Maneesh Sharma, Advocate.
Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Order on Board Per P.R. Ramachandra Menon, Chief Justice 12/12/2019
The appellant challenges the correctness of the order dated 05.12.2017 passed by the Custom Excise & Service Tax Appellate Tribunal (CESTAT), whereby the statutory appeal preferred before the Tribunal came to be dismissed. It is now brought to the notice of this Court by the appel
The judgment continues below.
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