Madras High Court
The Principal Commissioner Of Gst vs M/S.Simplex Infrastructures Ltd on 19 November, 2020
Author: V.K
Bench: Vineet Kothari, M.S.Ramesh
Judgt. dt.19.11.2020 in CMA 4478/2019
Prl Commr. of GST & CE v.
Simplex Infrastructures Ltd.
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.11.2020
CORAM
THE HONOURABLE DR.JUSTICE VINEET KOTHARI
AND
THE HONOURABLE MR.JUSTICE M.S.RAMESH
C.M.A.No.4478 of 2019
The Principal Commissioner of GST
and Central Excise,
Office of the Principal Commissioner of
GST & Central Excise Excise,
Chennai North Commissionerate,
121, Nungambakkam High Road,
Chennai 600 034. Appellant
Versus
M/s.Simplex Infrastructures Ltd.
57, Old 38, Pantheon Road,
Egmore, Chennai 600 008.
Tamil Nadu. Respondents
Prayer: Civil Miscellaneous Appeal filed under Section 130 of Customs Act,
1962 against the Final Order No.40545/2019 dated 20.3.2019 passed by the
Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai
in Appeal No.ST/27/2011-DB.
For appellant : Ms.S.Geetha for Mr.Rajnish Pathiyil
For Respondent : Mr.Sai Prasanth for
M/s.Lakshmi Kumaran
http://www.judis.nic.in
Judgt. dt.19.11.2020 in CMA 4478/2019
Prl Commr. of GST & CE v.
Simplex Infrastructures Ltd.
2
JUDGMENT
(Judgment of the court was made by Dr.VINEET KOTHARI, J.) The learned counsel for the Appellant/Revenue Ms.S.Geetha appearing on behalf of Mr.Rajnish Pathiyil submitted that the Appeal filed by the Revenue may be permitted to be withdrawn as the dispute has been settled by the Respondent/Assessee by availing the benefit under Saba Vishwas (Legacy Dispute Resolution) Scheme, 2019.
2. Mr.Sai Prasanth, learned counsel appearing for the Respondent/Assessee verifies the said statement of the learned counsel for the Revenue.
3. In view of this, the Appeal filed by the Revenue is permitted to be withdrawn and accordingly, it is dismissed as withdrawn. No order as to costs.
(V.K.,J.)(M.S.R.,J) 19.11.2020 Index:Yes/No Internet:Yes/No ssk.
To:
1. The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai.
2. The Principal Commissioner of GST and Central Excise, Office of the Principal Commissioner of GST & Central Excise Excise, http://www.judis.nic.in Judgt. dt.19.11.2020 in CMA 4478/2019 Prl Commr. of GST & CE v.
Simplex Infrastructures Ltd.
3Chennai North Commissionerate, 121, Nungambakkam High Road, Chennai 600 034.
3. M/s.Simplex Infrastructures Ltd. 57, Old 38, Pantheon Road, Egmore, Chennai 600 008.
Tamil Nadu.
http://www.judis.nic.in Judgt. dt.19.11.2020 in CMA 4478/2019 Prl Commr. of GST & CE v.
Simplex Infrastructures Ltd.
4DR.VINEET KOTHARI, J.
AND M.S.RAMESH, J.
ssk.
C.M.A.No.4478 of 201919.11.2020.
http://www.judis.nic.in