M/S Daswani Classes LTD vs. Commissioner Of Central Excise Andser Tax
Held
The Court held that the appellants are entitled to withdraw their appeals and writ petitions. This decision was based on the appellants' instruction to withdraw the cases as they had already applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court accepted this request. The operative direction was to dismiss the appeals and writ petitions as withdrawn. No specific legal reasoning or ratio decidendi beyond the acceptance of the withdrawal request was provided, as the matter was disposed of on the appellant's submission. No issues were expressly left undecided.
Facts
The appellants, M/s. Daswani Classes Ltd., filed D.B. Central/excise Appeal No. 68/2017 and D.B. Civil Writ Petition No. 8070/2018 before the Rajasthan High Court, Jaipur Bench. The respondent was the Commissioner of Central Excise and Service Tax, Jaipur-1 (now Commissioner of GST). The appeals and writ petitions were filed challenging orders or actions by the revenue authorities. However, the appellants subsequently applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. On the basis of this development, the appellants' counsel, on instructions, sought to withdraw both the appeals and the writ petitions.
Key Issues
1. Whether the appellants are entitled to withdraw their pending appeal and writ petition before the High Court given their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? Petitioner's contention: The petitioner argued that having opted for the Sabka Vishwas Scheme, they are entitled to withdraw the pending proceedings before the High Court. No specific provision or precedent was cited in the judgment for this contention, but it was presented as a consequence of opting for the scheme. Revenue's contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal. The revenue's counsel was present, but their arguments on this specific point are not detailed in the provided text.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 68/2017 M/s. Daswani Classes Ltd. Dr. Anil Daswani, 467, Dada Bari Extension, Modi College Road, Kota, Raj. ----Appellant Versus Commissioner Of Central Excise And Service Tax, Jaipur-1, NCR Building, Statue Circle, C-Scheme, Jaipur - 302005 Raj. ----Respondent Connected With D.B. Civil Writ Petition No. 8070/2018 M/s. Daswani Classes Ltd., 638, Pratap Nagar, Near CAD Circle, Kota Raj. Through Its Authorized Signatory Dr. Anil Daswani ----Appellant Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, NCRB Building, Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of GST ----Respondent For Appellant(s) : Mr. Sameer Jain For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE ABHAY CHATURVEDI ( V.J.) HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL Order 23/06/2020 Heard learned counsels for the parties through Jitsi Meet.
Learned counsel for the appellants, on instructions, wants to withdraw the appeals as well as writ petitions as the appellants have already applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. (2 of 2) [EXCIA-68/2017] The
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