High Court dismissed GST Commissioner's petition as not pressed by relying on a Ministry of Finance circular raising monetary limits for departmental appeals. Liberty granted to revive if necessary.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writs No. 14006/2018
Commissioner Of Central Goods And Services Tax And Central Excise, Jaipur , Ncr Building, C-Scheme, Jaipur, Rajasthan-302005
----Petitioner
Versus
Goyal Colour Lab , 158-159, Nehru Bazar, Jaipur (Raj.)
----Respondent
For Petitioner(s) : Mr. Sandeep Pathak For Respondent(s) :
HON'BLE MR. JUSTICE KALPESH SATYENDRA JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order
07/08/2018
Defect(s) is waived
In view of circular dated 11th July, 2018, which reads as
under:-
F.No.390/Misc./116/2017-JC Ministry of Finance Department of Revenue
Central Board of Indirect Taxes & Customs (Judicial Cell)
************
‘B’ Wing, 4th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66 Dated 11.7.2018
INSTRUCTION
To
2.All Principal Director Generals/ Director Generals of Customs, GST & CX;
3.Chief Commissioner (AR); Commissioner Directorate of Legal Affairs, CBIC;
(2 of 3)
[CW-14006/2018]
Subject : Reduction of Government Litigation – Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax : regarding.
In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1944, the Central Board of Indirect Taxes and Customs fixes the following monetary limits below which appeal shall not be filed in the CESTAT, High and Supreme Court:
| S. No. | Appellate Forum | Monetary Limit |
|---|---|---|
| 1. | CESTAT | ₹. 20,00,000/- |
| 2. | High Courts | ₹. 50,00,000/- |
| 3. | Supreme Court | ₹. 1,00,00,000/- |
attached. The description of the Tables in brief is provided below:
(3 of 3)
[CW-14006/2018]
(a) Table M: Position of withdrawal with reference to raised monetary limits SC/HC/CESTAT (as per instruction dated 11/07/2018) b)Table M- 1: Remaining to be filed/withdrawn SC/HC/CESTAT.
(Ranjana Jha) Joint Secretary (Review)
Annexure –A Table M
F.No.390/Misc./116/2017-JC
Position of cases wrt Raised Monetary limits (as per instruction -11/07/2018)
(as per instruction -11/07/2018) As on(Last working day)--/--
/--
Position of withdrawal in Departmental Cases raised monetary limits SC 25Lakhs -1
Crores) / HC 20 -50 Lakhs/ CESTAT 10-20 Lakhs
S I. Zones II.Identifi III. IV. Withdrawn
ed Filed
No (in
alphabetical
order)
SC HC CESTAT TOTAL SC HC CESTAT TOTAL SC HC FILED WITHDRAWN
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l)
Table M -1 Cases remaining to be filed / withdrawn (as per instruction
-11/07/2018)
As on(Last working
day)--/--/--
Remaining to be Filed
/Withdrawn
S I.Zones (in I. Remaining to be II. Remaining to be withdrawn**
filed*
No alphabetical
order)
SC HC CESTAT Total SC HC CESTAT Total
(a) (b) (c) (d) (a) (b) (c) (d)
*identified minus filed in Table M
**filed minus withdrawn in Table M
In view of the circular dated 11.07.2018, the petition stands dismissed as not pressed.
However, liberty is granted to the petitioner to revive the petition in case of difficulty.
(VIJAY KUMAR VYAS),J
(K.S.JHAVERI),J
A.Sharma/62
Commissioner Of Central Goods And Services Tax And Central Excise, Jaipur
Goyal Colour Lab
Kalpesh Satendra Jhaveri
Vijay Kumar Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
