Commissioner, Central GST And Central Excise vs. Hindustan Coca-Cola Beverages LTD.

Held

The Court accepted the submission made by the Revenue's counsel. In view of the written instructions from the Department not to press the appeal because the amount in dispute was less than Rs. 50 Lacs, the Tax Appeal was disposed of as 'not pressed'. The Court explicitly stated that it would not go into the merits of the substantial question of law that had been formulated at the time of admission of the appeal. No specific finding was given on the merits of the case, and no operative directions were issued other than disposing of the appeal.

Facts

This is a Tax Appeal filed by the Commissioner, Central GST and Central Excise against Hindustan Coca-Cola Beverages Ltd. The appeal was admitted and a substantial question of law was formulated. The Revenue, represented by Mr. Mitesh R. Amin, informed the Court that they had instructions not to press the appeal. This decision was based on the fact that the amount in dispute was less than Rs. 50 Lacs. A written communication to this effect, dated 7/9/2018, was placed on record.

Key Issues

1. Whether the Revenue should be permitted to withdraw or not press the Tax Appeal in view of the amount in dispute being less than Rs. 50 Lacs, as per departmental instructions? Petitioner's Argument (Revenue): The Revenue, through its counsel, submitted written instructions from the Department not to press the appeal due to the low amount involved (less than Rs. 50 Lacs). They relied on this departmental policy to justify their request to withdraw the appeal. Opponent's Argument (Assessee): The judgment does not record any specific argument made by the opponent (Hindustan Coca-Cola Beverages Ltd.) on this issue. However, their presence as the respondent implies they were prepared to contest the appeal.