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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WITHDRAWN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The appeal is dismissed as withdrawn.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 Consequently, the court allowed the interim application and dismissed the appeal as withdrawn.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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