Commissioner of Central Goods and Service Tax and Central Excise v. Goyal Colour Lab
Case brief
What is this about?
The Hon'ble High Court of Rajasthan Bench at Jaipur disposed of a departmental appeal filed by the CCGST&CCE Commissioner against Goyal Colour Lab. The court held that in view of a CBIC circular dated 11.07.2018 raising monetary limits for filing appeals, the appeal did not meet the revised threshold and was dismissed as not pressed. Liberty was granted to revive the appeal if difficulty arises. D
What did the court decide?
The appeal filed by the Department was dismissed as not pressed due to not meeting the revised monetary limits under the circular dated 11.07.2018. Liberty granted to revive the appeal.