Commissioner, Central GST And Cx vs. M/S E C Industries
Held
The Court held that the appeal was not pressed by the appellant in view of the instruction dated July 11, 2018, which stipulates that appeals with a tax effect not exceeding Rs. 50,00,000/- should not be filed before the High Court and is retrospectively applicable to pending appeals. The reasoning was based on the admitted fact that the tax effect in this case was below the specified monetary limit. The Court disposed of the appeal as not pressed. However, it granted liberty to the appellant to seek revival of the appeal if there was any error in the computation of the tax effect or if the instruction was not applicable for any other reason. No specific provisions of the CGST/SGST Act were discussed in detail as the appeal was disposed of on procedural grounds.
Facts
This is a Tax Appeal filed by the Commissioner, Central GST and CX (the appellant) against M/s E C Industries (the respondent). The appeal concerns a tax dispute where the tax effect involved was admitted by both parties to be less than Rs. 50,00,000/-. The appellant's counsel, in light of an instruction dated July 11, 2018, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, which mandates that no appeal with a tax effect not exceeding Rs. 50,00,000/- shall be filed before the High Court and is retrospectively applicable to pending appeals, chose not to press the appeal.
Key Issues
1. Whether the present appeal, involving a tax effect of less than Rs. 50,00,000/-, is maintainable before the High Court in light of the instruction dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs? The appellant argued that the instruction dated July 11, 2018, is applicable to the present appeal as the tax effect is below the prescribed monetary limit of Rs. 50,00,000/-. Consequently, the appellant did not press the appeal. The respondent did not present any arguments as the appeal was not pressed by the appellant.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
Heard Mr. Nirzar Desai, learned Senior Standing Counsel for the appellant and Mr. Anand Nainawati, learned advocate for the respondent.
It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs.50,00,000/-. Under the circumstances, in the light of Instruction F.No.390/Misc./116/2017/JC dated 11th July, 2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.