Dismissed

The Commissioner of GST and v. the Salem Co-Operative Sugar

Madras HC19 Nov 2019CMA/893/2018

Case brief

AI extract

What is this about?

On jurisdictional grounds and low tax effect, this court dismissed a civil miscellaneous appeal filed by the GST Commissioner against a CESTAT order, though it reserved the substantive legal questions for future proceedings.

What did the court decide?

Civil Miscellaneous Appeal dismissed as withdrawn; substantial questions of law kept open for determination in appropriate case.

The Commissioner of GST and Vs the Salem Co-Operative… — GST and Indirect Tax | Madras HC (2019)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 19.11.2019

¶3

CORAM :

¶4

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.SARAVANAN

¶5

CMA NO.893 of 2018

¶6

The Commissioner of G.S.T. and Central Excise Formerly known as The Commissioner of Central Excise Office of the Commissioner of G.S.T & Central Excise No.1, Foulks Compound, Anaimedu, Salem - 636 001. ... Appellant

¶7

The Salem Co-operative Sugar Mills Ltd. Mohanur, Namakkal District– 637 015. ... Respondent

¶8

PRAYER: Civil Miscellaneous Appeal filed under Section 35(G) of Central Excise Act, 1944, against the Final Order No.41705 of 2017 dated 10.08.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, in Appeal No.E/38/2008-DB.

¶9

(Judgment of the Court was made by Dr.VINEET KOTHARI,J.)

¶10

This Civil Miscellaneous Appeal has been filed by the appellant calling in question the correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, by raising the following substantial questions of law:

¶11

"1. Has not the Hon'ble CESTAT fallen in error in holding that Un-denatured alcohol is not a specified good under Rule 6(3)(A)?

¶12

Has not the Hon'ble CESTAT fallen in error in holding that the Un-denatured alcohol

¶13

https://hcservices.ecourts.gov.in/hcservices/

¶14

does not fall within the chapter heading 22.07?

¶15

Has not the Hon'ble CESTAT fallen in error in holding that the Un-denatured alcohol is non-excisable? "

¶16

When the matter is taken up for hearing, the learned counsel for the appellant brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.17/2019 dated 08.08.2019, wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1 Crore.

¶17

In the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the Civil Miscellaneous Appeal filed by the Appellant is dismissed, as withdrawn, keeping open the substantial questions of law for determination in an appropriate case. No costs.

¶18

Sd/-
Assistant Registrar(CS V)
//True Copy//
Sub Assistant Registrar
vsm
To
1.The Customs, Excise and Service Tax
Appellate Tribunal,
Chennai Bench
Shastri Bhavan
No.26, Haddows Road, Chennai - 600 006.
2.The Commissioner of G.S.T. and Central Excise
Formerly known as The Commissioner of
Central Excise
Office of the Commissioner of G.S.T &
Central Excise
No.1, Foulks Compound, Anaimedu, Salem - 636 001.
+1cc to M/s.Rajnish Pathiyil, Advocate Sr.96235
+1cc to Mr.Hari Radhakrishnan, Advocate Sr.96203

¶19

CMA NO.893 OF 2018 ss[co] srg 10/01/2020

¶20

https://hcservices.ecourts.gov.in/hcservices/

The Commissioner of GST and v. the Salem Co-Operative Sugar

Case brief

What is this about?

What did the court decide?

The Commissioner of GST and v. the Salem Co-Operative Sugar

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Commissioner of GST and Central Excise Vs the Commissioner Thiruvannamalai Municipality

M/s.Saptagiri Milk Products Vs Union of India

Dr.S.sampathkumar Vs The Assistant General Manager

M/S Sundram Fasteners Ltd. Vs Customs Excise and Service

Seeniammal Vs the Chairman

M/s.Shazzys Vs The Authorized Officer Cum Chief Manager