Commissioner Of Central Goodsandser Tax vs. Shree Pouches Ajmer

Held

The Court held that in view of the Circular dated 11.07.2018, which revised the monetary limits for filing appeals, the appeal filed by the appellant (Department) was dismissed as not pressed. The reasoning is that the Department itself, by issuing this circular, indicated a policy to withdraw or not press appeals below a certain monetary threshold. The Court granted liberty to the appellant to revive the appeal in case of difficulty, implying that if the amount in dispute was indeed below the revised limit, the appeal would not proceed. The specific monetary value of the dispute in this case is not recorded, nor is it explicitly stated that it fell below the threshold, but the dismissal as 'not pressed' in light of the circular suggests this was the operative factor. No substantial question of law was decided on merits.

Facts

The appellant, Commissioner of Central Goods and Service Tax, Jaipur-I, filed an appeal against Shree Pouches. The appeal was filed before the High Court of Judicature for Rajasthan, Bench at Jaipur. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal is not detailed, other than it being a pending case before the High Court.

Key Issues

1. Whether the appeal filed by the Department is maintainable in light of the revised monetary limits for filing appeals as per the Circular dated 11.07.2018 issued by the Central Board of Indirect Taxes and Customs (CBIC)? Petitioner's Argument: The Department relied on the Circular dated 11.07.2018, which stipulated a monetary limit of ₹50,00,000/- for filing appeals before High Courts. The Department implicitly argued that if the amount in dispute falls below this limit, the appeal should not be pursued. Respondent's Argument: The respondent's arguments are not recorded in the provided judgment. The judgment proceeds based on the Department's submission regarding the circular.