Ms Ganesh Cylinders vs. Commissioner Of Central Exciseandser Tax
Held
The Court held that the appeal could be dismissed as withdrawn. The reasoning provided is that the learned counsel for the appellant, on instructions, prayed for the withdrawal of the appeal because the appellant had opted and applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The ratio decidendi is that if a party to an appeal opts for a dispute resolution scheme that resolves legacy disputes, they are permitted to withdraw their ongoing appeal. The operative direction was to dismiss the appeal as withdrawn.
Facts
The appellant, M/s. Ganesh Cylinders, filed a Central Excise and Service Tax appeal before the Rajasthan High Court. The appeal was against an order passed by the Commissioner of Central Excise and Service Tax, Jaipur-I (now Commissioner of GST). The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal is not detailed, other than the fact that an appeal was filed.
Key Issues
1. Whether the appeal can be withdrawn by the appellant on the ground that they have opted and applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The appellant argued that they have opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and therefore, wish to withdraw the present appeal. The respondent's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central (Service Tax) Appeal No. 25/2018 M/s. Ganesh Cylinders opposite Bharat Gas Plant, NH-79AM, Village-Lavera, Nasirabad, Distt.Ajmer through Proprietor Shri G.C. Sharma, aged Adult, address at Village Lavera, Nasirabad, District Ajmer (Raj.) ----Appellant Versus Commissioner of Central Excise and Service Tax, Jaipur-I, NCRB Building Statue Circle, C-Scheme, Jaipur (presently renamed as Commissioner of GST) ----Respondents For Appellant(s)
For Respondent(s) : : Mr. Daksh Pareek on behalf of Mr.
Sameer Jain Mr. Anurag Kalavatia HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 05/12/2019 Learned counsel for the appellant, on instructions, prays for withdrawal of the appeal as he has opted and applied under the Scheme, namely, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, recently notified by the Department.
Appeal is accordingly dismissed as withdrawn. (NARENDRA SINGH DHADDHA),J (SABINA),J Anil Makwana /C-2
The judgment continues below.
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