Commissioner Of Central Goods And Service Tax And Central Excise vs. Goyal Colour Lab

Held

The Court, in view of the circular dated July 11, 2018, held that the appeal stands dismissed as not pressed. The circular established a monetary limit of ₹50,00,000/- for filing appeals before High Courts. Although the specific amount in dispute is not explicitly stated in the judgment, the Court's decision to dismiss the appeal as not pressed, citing the circular, implies that the appeal likely fell below the revised monetary threshold. The reasoning is based on the Department's policy to reduce litigation by setting higher monetary limits for appeals. The ratio decidendi is that appeals filed by the Department before High Courts, where the disputed amount is below ₹50,00,000/-, are to be considered 'not pressed' in line with the CBIC's directive to reduce litigation. The appellant was granted liberty to revive the appeal in case of difficulty.

Facts

The appellant, Commissioner of Central Goods and Service Tax and Central Excise, Jaipur, filed an appeal against Goyal Colour Lab. The appeal was delayed, and the appellant sought condonation of delay. The High Court of Rajasthan, Bench at Jaipur, considered a circular dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs (CBIC). This circular revised the monetary limits for filing appeals by the Department before CESTAT, High Courts, and the Supreme Court. For High Courts, the revised monetary limit below which an appeal shall not be filed was ₹50,00,000/-. The appeal was filed in 2018.

Key Issues

1. Whether the appeal filed by the appellant is maintainable in light of the revised monetary limits stipulated in the CBIC circular dated July 11, 2018, specifically concerning appeals before High Courts. Contentions: Petitioner (Appellant): The appellant relied on the circular dated July 11, 2018, which established a monetary limit of ₹50,00,000/- for filing appeals before High Courts. The appellant implicitly argued that if the disputed amount falls below this limit, the appeal should not be pursued. Revenue (Respondent): The judgment does not record any specific arguments made by the respondent (Goyal Colour Lab).