The Gujarat High Court granted the appellant’s permission to withdraw a tax appeal after the Commissioner of CGST & CX instructed withdrawal due to a revised monetary limit for appeals not involving substantial questions of law.
Permission to withdraw the appeal granted; the appeal disposed of as withdrawn.
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C/TAXAP/276/2013 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 276 of 2013
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COMMISSIONER OF CENTRAL EXCISEAHMEDABAD II
Versus NAVNEET AGRAWAL
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Appearance:
MR ANKIT SHAH(6371) for the Appellant(s) No. 1 NOTICE UNSERVED(8) for the Opponent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 10/10/2019 ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Ankit Shah, learned senior standing
counsel for the appellant has placed on record a
communicationdated19.09.2019ofthe
Commissioner, CGST & CX, Ahmedabad-North
instructing him to withdraw the appeal as the
monetary limit fixed by the CBIC for preferring
appeal before the High Court has been now revised
to Rs.1,00,00,000/- through Board's instruction
issued vide F.No.390/Misc./116/2017-JC dated
22.08.2019 and informing him that the said limit
is applicable to pending tax appeals and
instructing the learned senior standing counsel
to withdraw the captioned tax appeal as it
involves duty less than the monetary limit and
does not involve any substantial questions of law
Page 1 of 2
C/TAXAP/276/2013 ORDER
as described in para 1.3 of the instructions
dated 17.08.2011 from F.No.390/Misc/163/2010-JC.
2.The learned senior standing counsel for the
appellant accordingly seeks permission to
withdraw the appeal.
3.Permission, as prayed for, is granted. The
appeal is disposed of as withdrawn. However, in
case there is any error in the computation of the
tax effect involved or if for any reason, the
instructionF.No.390/MISC/116/2017-JCdated
22.08.2019 is not applicable, it would be open
for the appellant to seek revival of the appeal.
(HARSHA DEVANI, J)
(SANGEETA K. VISHEN,J)
BINOY B PILLAI
Page 2 of 2
1 issue framed by the court
Whether the appellant is permitted to withdraw the appeal given the revision of the monetary limit for preferring appeals.
1 provisions across 1 enactments
Commissioner of Central Excise Ahmedabad II
Navneet Agrawal
Harsha Devani
Sangeeta K. Vishen
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court