Commissioner Service Tax Delhi-Iv vs. M/S Nikon INDIA PVT LTD
Held
The Court allowed the appeal to be dismissed as withdrawn. The reasoning was based on the appellant-revenue's submission that the revenue involved was below the threshold limit for filing appeals in the High Court, as per a communication from the Assistant Commissioner (Law) and an instruction dated 04.04.2018. The Court clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was expressly left open to be adjudicated in an appropriate case. No specific operative directions were issued beyond the dismissal as withdrawn.
Facts
The appeal was filed by the Commissioner of Service Tax Delhi-IV (appellant-revenue) against M/s Nikon India Pvt. Ltd. (respondent-assessee). The case pertains to Service Tax, prior to the Goods and Services Tax (GST) regime. The revenue sought to withdraw the appeal on the grounds that the revenue involved was below the threshold limit prescribed for filing appeals in the High Court, following an instruction dated 04.04.2018. The respondent-assessee had no objection to the withdrawal. The High Court was informed of this communication on 28th May, 2018, by the Assistant Commissioner (Law), Central Tax, GST, Gurugram.
Key Issues
1. Whether the appeal can be withdrawn by the appellant-revenue on the ground that the revenue involved is below the prescribed threshold limit for filing appeals in the High Court, in light of the communication dated 28th May, 2018, and the instruction dated 04.04.2018. The appellant-revenue argued that following the instruction dated 04.04.2018, particularly after the deletion of clause 'c' of Para 3, the appeal should be permitted to be withdrawn as the revenue involved is below the monetary limit for High Court appeals. The respondent-assessee stated they had no objection to the withdrawal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No.2 of 2017 (O&M) Decided on : 29.05.2018 Commissioner of Service Tax Delhi-IV . . . Appellant(s) Versus M/s Nikon India Pvt. Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA PRESENT: Mr. Sourabh Goel, Sr. Standing Counsel for the appellant(s)-revenue. Mr. Puneet Agrawal, Advocate and Mr. Sourabh Kapoor, Advocate for the respondent(s)-assessee. **** AJAY KUMAR MITTAL, A.C.J. (Oral) Learned counsel for the appellant-revenue has produced a copy of the communication dated 28th May, 2018, addressed to him by the Assistant Commissioner (Law), O/o the Principal Commissioner, Central Tax, GST, Gurugram, wherein, it has been intimated that the revenue involved in the present case is below the threshold limited prescribed by the law for filing an appeal in the Hon'ble High Courts, and with the deletion of clause 'c' of Para3 of the instruction dated 04.04.2018, the case may be withdrawn from the Hon'ble High Court.
In view of above, learned counsel for the appellant-revenue states that he may be allowed to withdraw the pr
The judgment continues below.
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