The Principal Commissioner of Central Tax, v. Mohit Engineering
Case brief
What is this about?
Principal Commissioner of Central Tax v. Mohit Engineering, CEAC 3/2020 & CM APPL. 3540/2020, High Court of Delhi at New Delhi, Coram: Justices Prathiba M. Singh and Dharmesh Sharma, decided 13.01.2025. Revenue/central excise tax appeal dismissed in limine on monetary-limit grounds under CBIC (Finance Ministry) Circular dated 6th August, 2024, appeal value below Rs. 2 crores; all pending applications dismissed; no ruling on merits, no cases or statutes construed. Counsel: Harpreet Singh (SSC Adv.) with Suhani Mathur and Shivang Chawla for the petitioner; Shreya Dahiya for the respondent.
What did the court decide?
None; appeal dismissed as not liable to be entertained under the Circular dated 6th August, 2024 (monetary limit below 2 crores), with all pending applications dismissed. ¶12