Commissioner Of Central GST And Central Excise Jammu vs. M/S V .S Industries Jammu
Held
The Court held that the appeal in hand does not survive. This decision was based on the new Litigation Policy dated 06.08.2024, which mandates that appeals involving an amount less than Rs. 2 Crores cannot be filed before the High Court. The present appeal involved an amount of Rs. 1,94,93,730/-, which falls below the stipulated monetary limit. Consequently, the Court found no basis for the appeal to continue. The operative direction was to dismiss the appeal.
Facts
The Commissioner of Central GST & Central Excise (J&K), Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order dated 31.08.2023 passed by the Customs Excise & Service Tax Appellate Tribunal (Chandigarh). The respondent, M/S V.S Industries, argued that the appeal should not be pursued in light of the new Litigation Policy dated 06.08.2024. This policy sets monetary limits below which appeals should not be filed in various forums. The appellant's counsel sought time to obtain instructions. The amount in dispute in the present appeal was Rs. 1,94,93,730/-.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before the High Court in view of the new Litigation Policy dated 06.08.2024 issued by the Central Board of Indirect Taxes and Customs, specifically concerning the monetary limit for filing appeals before the High Court. Contentions: Petitioner/Appellant: The appellant sought time to obtain instructions regarding the new Litigation Policy and its applicability to the present appeal. Respondent: The respondent argued that the appeal does not survive in view of the new Litigation Policy, which stipulates that appeals involving amounts less than Rs. 2 Crores cannot be filed before the High Court. The respondent placed on record a copy of this policy.
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Cause title — parties, addresses and appearances
ORDER 28.11.2024
The appeal in hand has been filed by the appellant against the order dated 31.08.2023 passed by the Customs Excise & Service Tax Appellate Tribunal (Chandigarh). On the previous date, i.e., on 12.09.2024, Mr. Vikrant Kackria, learned counsel for the respondent submitted that in view of the latest litigation policy, the appeal in hand does not survive, to which Mr. Rohan Nanda, learned counsel for the appellant, sought time to have instructions in the matter.
Learned counsel for the respondent has placed on record a copy of the new Litigation Policy dated 06.08.2024, whereby the Central Board of Indirect Taxes an
The judgment continues below.
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