The Commissioner CGST And Central Excise Bhopal vs. M/S Bharat Oman Refineries LTD.
Held
The Court allowed the application for withdrawal of the appeal. The reasoning was based on the instructions dated 6.8.2024 issued by the Central Board of Indirect Taxes and Customs, which stipulated a mandatory limit of Rupees Two Crores for filing appeals before the High Court. Since the tax effect in the present appeal was stated to be below this threshold, the Court permitted the withdrawal. The appeal was accordingly dismissed as withdrawn in view of the aforementioned circular. No specific findings were made on the merits of the original appeal, as it was withdrawn before any substantive adjudication.
Facts
The petitioner, Commissioner CGST and Central Excise Bhopal, filed an appeal before the High Court of Madhya Pradesh against M/s Bharat Oman Refineries Ltd. The appeal was filed under Central Excise Appeal No. 92 of 2018. Subsequently, the petitioner filed an application (I.A.No.3627/2025) to withdraw the appeal. The application cited instructions dated 6.8.2024 issued by the Central Board of Indirect Taxes and Customs, which increased the mandatory monetary limit for filing appeals before the High Court to Rupees Two Crores. The petitioner stated that the tax effect in the present appeal was below this increased threshold.
Key Issues
1. Whether the appeal can be withdrawn based on the subsequent instructions issued by the Central Board of Indirect Taxes and Customs regarding the monetary limit for filing appeals before the High Court? Petitioner's Argument: The petitioner argued that the appeal should be allowed to be withdrawn as the tax effect is below the revised mandatory limit of Rupees Two Crores, as per the instructions dated 6.8.2024 issued by the Central Board of Indirect Taxes and Customs. Revenue/State's Argument: The judgment does not record any specific argument from the revenue/state in opposition to the withdrawal application. The court's decision appears to be based solely on the petitioner's application and the cited circular.
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Cause title — parties, addresses and appearances
ORDER Per: Justice Sanjeev Sachdeva I.A.No.3627/2025 This is an application on behalf of the appellant referring to the instructions dated 6.8.2024 issued by the Central Board of Indirect Taxes and Customs; whereby the mandatory limit for filing appeals before the High Court has been increased to Rupees Two Crores. It is stated in the application that the tax effect in the present appeal is below the threshold of Rupees Two Crores and accordingly the appeal is sought to be withdrawn. In view of the above, the application is allowed.
The appeal is dismissed as withdrawn in view of the Circular 1 CEA-92-2018 NEUTRAL CITATION NO. 2025:MPHC-JBP:8427 (SANJEEV SACHDEVA) JUDGE (VINAY SARAF) JUDGE dated 6.8.2024 of the Ce
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.