Commissioner Of Service Tax Kolkata v. M/S Vodafone Essar East Ltd

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [CENTRAL EXCISE] ORIGINAL SIDE CEXA/41/2024 IA NO:GA/2/2024 COMMISSIONER OF SERVICE TAX, KOLKATA VS.

M/S. VODAFONE ESSAR EAST LTD.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 14th July, 2025 Appearance:

Mr. Bhaskar Prosad Banerjee, Adv.

Ms. Aishwarya Rajyashree, Adv.

...for Appellant Mr. Shovit Betal, Adv.

Mr. Indranil Banerjee, Adv.

..for Respondent THE COURT: Mr. Bhaskar Prosad Banerjee, learned Advocate appearing for the Learned Advocate appearing for the appellant/department has submitted that he has written instructions to seek leave to withdraw this appeal on the ground of below monetary limit as per Board's Instruction dated 6.8.2024. To this effect he places a letter sent to the learned Advocate appearing for the appellant/department dated 24th June, 2025. The said letter dated 26th June, 2025 is taken on record. Accordingly, the appeal stands dismissed as withdrawn. The stay application (GA/2/2024) also stands dismissed. The substantial questions of law, as suggested by the appellant/department, are left open.

(T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/pkd