9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 243 - HC - CustomsRecall of the order dated 10.10.2019 - monetary amount involved in the appeal - this court had disposed of the appeal as not pressed in the light of the instruction dated 22 nd August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs - HELD THAT - Having regard to the fact that the circular dated 22 nd August, 2019 on the basis of which the appeal had been disposed of is not applicable in the facts of the present case, the order dated 10.10.2019 is hereby recalled - the appeal is restored to file. Application disposed off.
Issues:
Recall of order based on incorrect application of circular regarding tax limit for filing appeals before the High Court. Analysis: The judgment pertains to an application seeking the recall of an order dated 10.10.2019, where the appeal was disposed of as not pressed due to a circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The circular stated that appeals with tax limits not exceeding ?1 crore should not be filed before the High Court. The applicant contended that the circular applied only to legacy issues concerning central excise and service tax, not customs matters. Due to inadvertence, the senior standing counsel did not bring this to the court's attention, resulting in the appeal not being pressed. The court considered the submissions of both parties, including the respondent's advocate. The High Court, after considering the arguments, found that the circular dated 22nd August, 2019, which formed the basis for disposing of the appeal, was not applicable to the case at hand. Consequently, the court recalled the order dated 10.10.2019 and restored Tax Appeal No.1461 of 2009 to the file. The application seeking the recall of the order was thus disposed of in favor of the applicant. The judgment highlights the importance of correctly applying circulars and instructions in legal proceedings to ensure fair and just outcomes.
|
