Commissioner Of Central Tax GST And Central Excise vs. Gobind Ram Chaudhary
Held
The Court held that the appeal is not maintainable. This decision was based on the representation made by the appellant's counsel that the tax effect involved was below the monetary limit of Rs. 1,00,00,000/-. The Court relied on the Circular of the Ministry of Finance dated 11.7.2018, as modified by Circular F.No.390/Misc/116/2017-JC dated 22.8.2019. These circulars, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell), likely prescribe monetary limits for filing appeals by revenue authorities. The ratio decidendi is that appeals filed by revenue authorities below a certain monetary threshold, as specified in executive instructions, are not to be entertained by the High Court. The operative direction was to dismiss the appeal as not maintainable.
Facts
The Commissioner of Central Tax, GST and Central Excise (appellant) filed an appeal against an order concerning Gobind Ram Chaudhary (respondent). There was a delay of 21 days in filing the appeal, which the Court condoned after finding the explanation sufficient. The appellant's counsel stated that the tax effect involved in the appeal was below the monetary limit of Rs. 1,00,00,000/-. The respondent was represented by counsel. The appeal was filed before the High Court.
Key Issues
1. Whether the appeal is maintainable before the High Court given that the tax effect is below the monetary limit stipulated in the relevant circulars? (Question of law) Contentions: Petitioner (Appellant): The tax effect involved in the appeal is below the monetary limit of Rs. 1,00,00,000/-, as stated by the counsel. This fact, in conjunction with the Ministry of Finance circulars, renders the appeal not maintainable. Respondent (Revenue/State): The respondent's counsel is present, but no specific arguments are recorded in the judgment regarding the maintainability of the appeal.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 122 of 2019 Appellant :- Commissioner Of Central Tax Gst And Central Excise Respondent :- Gobind Ram Chaudhary Counsel for Appellant :- Ramesh Chandra Shukla Counsel for Respondent :- Gopal Verma Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Order on Delay Condonation Application There is a short delay of 21 days which has been sufficiently explained. Cause shown is sufficient. Delay is condoned. Order on Appeal Sri R.C. Shukla, learned Counsel for the appellant states that the tax effect involved in this appeal is below the monetary limit of Rs.1,00,00,000/-. Sri Gopal Verma, learned counsel for the respondent is present. This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.7.2018 as modified by Circular F.No.390/Misc/ 116/2017-JC,
Ministry
of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell) dated 22.8.2019. Order Date :- 14.11.2019 V.S.Singh
The judgment continues below.
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