Madhusudan Industries LTD. vs. The Commissioner Of Central GST And Central Excise, Ahmedabad Iii

Held

The Court granted the permission as prayed for by the appellant. The appeal was accordingly disposed of as withdrawn. The reasoning was based on the appellant's explicit request to withdraw the appeal to take advantage of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court did not delve into the merits of the original dispute. The operative direction was to dispose of the appeal as withdrawn.

Facts

The appellant, Madhusudan Industries Ltd., filed a tax appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order passed by the Commissioner of Central GST and Central Excise, Ahmedabad III. The appellant, through its advocate, submitted a communication dated 6.11.2019 requesting to withdraw the captioned tax appeal. The reason for withdrawal was the appellant's desire to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as provided under Chapter V of the Finance (No.2) Act, 2019, which allows for the settlement of disputes under certain conditions.

Key Issues

1. Whether the appellant is permitted to withdraw the tax appeal to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The appellant argued that they wish to settle the dispute by opting for the Sabka Vishwas Scheme, 2019, and therefore, sought permission to withdraw the present appeal. The revenue did not record any specific arguments against the withdrawal.