Patna High Court
The Commissioner, Central GST and Central ExciseversusM/s. Harinagar Sugar Mills Limited,
- Decided
- Disposal
- WITHDRAWN
Holding
The appeal is dismissed as withdrawn.
Summary
The Commissioner, Central GST and Central Excise Patna-II appealed against a CESTAT order that had set aside an earlier order of the Commissioner (Appeals) and allowed the opposite party's appeal. The appellant filed an interim application (I.A. No.1/2026) seeking permission to withdraw the appeal. The court noted that the opposite party raised no objection to the withdrawal. Consequently, the court allowed the interim application and dismissed the appeal as withdrawn. All pending applications, if any, were also disposed of.
Issues considered
- Whether the appellant may be permitted to withdraw the appeal pending before the High Court
Subjects
- withdrawal of appeal
- GST
- Customs, Excise and Services Tax Appellate Tribunal
- interim application
- appellate procedure
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.502 of 2022
======================================================
The Commissioner, Central GST and Central Excise Patna-II, 3rd to 5th
Floor, C.TT.C Building, Sanchar Parisar, Budhha Marg, Patna- 800001.
... ... Appellant/s
Versus
M/s. Harinagar Sugar Mills Limited, (West Champaran, Bihar- 845103).
... ... Opp. party
======================================================
Appearance :
For the Appellant/s : Mr.Anshuman Singh, Adv.
For the Opp. Party : Mr.Rahul Dhanuka, Adv.
Mr.Sanjeev Kumar, Adv.
======================================================
CORAM: HONOURABLE MR. JUSTICE SANJAY KUMAR SINGH
and
HONOURABLE MR. JUSTICE GIRIJISH KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE SANJAY KUMAR SINGH )
7 03-07-2026 The instant miscellaneous appeal has been preferred by
the appellant against the Final Order No.75976/2021 dated
07.12.2021 passed by learned Customs, Excise and Services Tax
Appellate Tribunal, Eastern Zonal Bench, Kolkata whereby
learned CESTAT, Kolkata has set aside the order in appeal No.
118/Pat/C.Ex/Appeal/2017-18 dated 06.09.2018 passed by the
Commissioner (Appeals), CGST and Central Excise, Patna and
allowed the appeal filed by the Opposite party.
Re:- I.A. No.1/2026
2. On the matter being taken up, learned counsel for the
appellant submits that the appellant has preferred the instant I.A.
No.1/2026 for withdrawal of this appeal.
Patna High Court MA No.502 of 2022(7) dt.03-07-2026
2/2
3. Referring to the said I.A., learned counsel for the
appellant further submits that the appellant may be permitted to
withdraw the present appeal.
4. In response, learned counsel for the Opposite party
submits that he has no objection in allowing the I.A. No.1/2026.
5. In view of the above, I.A. No.1/2026 dated 19.06.2026
is allowed.
Re:- M.A. No.502 of 2022
6. Resultantly, the instant appeal is dismissed as
withdrawn.
7. Pending application, if any, stands disposed of.
(Sanjay Kumar Singh , J)
( Girijish Kumar, J)
pallavi/-
U
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