THE COMMISSIONER, CGST AND CENTRAL EXCISE COMMISSIONERATEversusM/S JALARAM STEEL FURNITURE PVT. LTD.
- Disposal
- 46-ANY OTHER MODE @ FH
Holding
The appeal is not maintainable because the tax effect is below the Rs.2 crore threshold prescribed in Circular No.9 of 2024.
Summary
The Commissioner of CGST and Central Excise filed a tax appeal against M/s Jalaaram Steel Furniture Pvt. Ltd. The appellant argued that the tax effect in the appeal was less than Rs.2 crores. The respondent contended that the appeal should be maintainable. The Court examined Circular No.9 of 2024 dated 17 September 2024, which stipulates that tax appeals with a tax effect below Rs.2 crores are not maintainable. Finding that the tax effect indeed fell below the threshold, the Court held that the appeal could not be entertained. Consequently, the appeal was disposed of, with liberty to revive only if a difficulty arises.
Issues considered
- Whether a tax appeal with a tax effect of less than Rs.2 crores is maintainable under Circular No.9 of 2024
Subjects
Judgment
C/TAXAP/313/2020 ORDER DATED: 22/01/2026
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 313 of 2020
=============================================
THE COMMISSIONER, CGST AND CENTRAL EXCISE
COMMISSIONERATE
Versus
M/S JALARAM STEEL FURNITURE PVT. LTD.
=============================================
Appearance:
MR DEEPAK N KHANCHANDANI(7781) for the Appellant(s) No. 1
MR HASIT DAVE(1321) for the Opponent(s) No. 1
=============================================
CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 22/01/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
Learned Senior Standing Counsel appearing for the
applicant submitted that the tax e6ect in this appeal is less
than Rs.2 crores and as per the Circular No.9 of 2024 dated
17.09.2024 this Tax Appeal would not be maintainable.
In view of the above statement, the Tax Appeal is
disposed of on the ground of low tax e6ect with a liberty to
revive in case of di=culty.
Sd/-
(A. S. SUPEHIA, J)
Sd/-
(PRANAV TRIVEDI,J)
MAHESH/26
Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: MAHESH OMPRAKASH BHATI(HC01086), PRIVATE SECRETARY, at High Court of Gujarat on 22/01/2026 17:33:49
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