The Hon’ble High Court of Bombay vide notice of motion no. 165 OF 2018 in the case of Commissioner of CGST, ST & Central Excise vs. Cea Raj Constructions dated AUGUST 24, 2018 stated with reference of the Instruction F. No. 390/MISC/116-2017-JC, dated July 11, 2018, issued by the Central Board of Indirect Tax and Customs (“CBIC”) which directs the Revenue not to file fresh Appeals and also withdraw the pending Appeals where the tax effect is less than Rs. 50.00 Lakhs. Therefore, the applicant was also instructed by Shri. Bhupendra Singh, Assistant Commissioner of CGST, ST & Central Excise, Raigad Commissionerate to withdraw the Appeal. However the Bombay High Court ruled that the motion is dismissed.
Citation: [2018] 98 taxmann.com 169 (Bombay)