Commissioner Service Tax Delhi-Iv v. M/S Nikon India Pvt Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH STA No.2 of 2017 (O&M) Decided on : 29.05.2018 Commissioner of Service Tax Delhi-IV . . . Appellant(s)

Versus

M/s Nikon India Pvt. Ltd.

. . . Respondent(s)

CORAM:

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA PRESENT:

Mr. Sourabh Goel, Sr. Standing Counsel for the appellant(s)-revenue.

Mr. Puneet Agrawal, Advocate and Mr. Sourabh Kapoor, Advocate for the respondent(s)-assessee.

**** AJAY KUMAR MITTAL, A.C.J. (Oral) Learned counsel for the appellant-revenue has produced a copy of the communication dated 28th May, 2018, addressed to him by the Assistant Commissioner (Law), O/o the Principal Commissioner, Central Tax, GST, Gurugram, wherein, it has been intimated that the revenue involved in the present case is below the threshold limited prescribed by the law for filing an appeal in the Hon'ble High Courts, and with the deletion of clause 'c' of Para3 of the instruction dated 04.04.2018, the case may be withdrawn from the Hon'ble High Court.

2.

In view of above, learned counsel for the appellant-revenue states that he may be allowed to withdraw the present appeal. Learned counsel for the respondent pleads no objection.

3.

Dismissed as withdrawn. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(AJAY KUMAR MITTAL) ACTING CHIEF JUSTICE (TEJINDER SINGH DHINDSA) JUDGE May 29, 2018 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No Jawala Ram 2018.05.30 17:05 I attest to the accuracy and authenticity of this document Chandigarh