M/S Larsen And Turbo LTD. vs. Commissioner Central Goods And Services Tax
Facts
The appellant, M/s Larsen And Turbo Ltd., filed an appeal before the High Court of Chhattisgarh. The respondent was the Commissioner, Central Goods And Services Tax, Raipur. The appeal was filed against an order or action by the revenue authority, though the specific order and tax period are not detailed in this excerpt. The appellant, through its Power of Attorney Holder, filed an interlocutory application (I.A. No. 02 of 2020) seeking permission to withdraw the appeal. The application also sought liberty to approach the Court again and any other appropriate order.
Held
The Court allowed the interlocutory application filed by the appellant. Consequently, the appeal was dismissed as withdrawn. The Court granted the prayer of the appellant to withdraw the appeal. No specific reasoning beyond acknowledging the 'turn of events' and allowing the prayer is provided. The liberty to approach the Court again, as sought in the application, was implicitly granted by allowing the withdrawal. No specific operative directions other than the dismissal of the appeal as withdrawn were issued.
Key Issues
The primary issue before the Court was whether to allow the appellant's application to withdraw the appeal. The appellant sought to withdraw the appeal with liberty to approach the Court again. The revenue authority's stance on this withdrawal application is not recorded in the provided text. The Court had to decide whether to grant the withdrawal request as prayed by the appellant.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 130 of 2018 M/s Larsen And Turbo Ltd. A Company Incorporated Under The Provisions of The Companies Act, 1956, Having Its Office At Cyber Gateway, B-Block, Wing No.-1, 1st Floor, Madhapur, Hyderabad- 500081, Telangana, Through, Power Of Attorney Holder, Mr. Gurindrk Pal Singh, S/o S. Jasbir Singh, Aged About 45 Years, Manager (Finance And Accounts), Larsen And Toubro Limited (Power IC), Designation Senior Deputy General R/o House No. 3c, Lotus Towers, Kcr, L And T Knowledge City Nh8, Vadhodara- 390019, Gujarat, Issued By Its Wohle Time Director And Chief Financial Officer Mr. R. Shankar Raman, S/o E. Dhandapani Ramamurthi Aged About 60 Years, R/o Flat No. 123, 12th Rd, Kalpataru Royale, Plot No. 110, Rd No. 29, Off Sion Circle (E), Mumbai. ---- Appellant Versus Commissioner Central Goods And Services Tax Raipur (Earlier Commissioner, Customs, Central Excise And Service Tax Raipur), Central Excise Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh. ---- Respondent ________________________________________________________________ For Appellant
: Shri Romir S. Goyal, Advocate. For Respondent : Shri Maneesh Sharma, Advocate.
The judgment continues below.
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