Gujarat High Court
Commissioner, Central Gst And Central ... vs M/S Dcm Shriram Consolidate Ltd on 29 January, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/TAXAP/314/2019 ORDER DATED: 29/01/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 314 of 2019
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COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, VADODARA II
Versus
M/S DCM SHRIRAM CONSOLIDATE LTD
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Appearance:
MR CHIRAYU A MEHTA(3256) for the Appellant(s) No. 1
MS AMRITA M THAKORE(3208) for the Opponent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR.JUSTICE D.N.RAY
Date : 29/01/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Learned advocate Mr. Chirayu A. Mehta for the appellant submitted that tax effect involved in this appeal is below the limit of Rs.2.00 Crore and therefore, in view of Circular dated 06th August, 2024 issued by the Central Board of Indirect Taxes and Customs (CBIC), this appeal is not maintainable before this Court in view of low tax effect. It was further submitted that liberty to revive the appeal may be reserved.
Considering the above submissions and in view of Circular dated 06th August, 2024 issued by CBIC, this appeal is disposed Page 1 of 2 Uploaded by BHARATKUMAR SUBHASHCHANDRA KOSHTI(HC01064) on Tue Feb 04 2025 Downloaded on : Tue Feb 04 21:24:03 IST 2025 NEUTRAL CITATION C/TAXAP/314/2019 ORDER DATED: 29/01/2025 undefined of as not maintainable in view of low tax effect with a liberty to revive in case of difficulty.
(BHARGAV D. KARIA, J) (D.N.RAY,J) Bharat Page 2 of 2 Uploaded by BHARATKUMAR SUBHASHCHANDRA KOSHTI(HC01064) on Tue Feb 04 2025 Downloaded on : Tue Feb 04 21:24:03 IST 2025