Madras HC Dismisses GST Appeal Withdrawal

Authority: High Court of Judicature at Madras

Order Date: 21-09-2026

Case Overview

• Appellant: CCE & ST Pondicherry, Commissioner of GST and Central Excise, Puducherry.
• Respondent: M/s. Aiswarya Leathers, 22, V.O.C. Street, Thillai Nagar 2nd Cross, Villianur, Puducherry.
• Appeal (CMA No.2116 of 2018) filed under Section 35G of the Central Excise Act, 1944 to set aside CESTAT Final Order No.41083/2018 dated 04‑04‑2018.
• Senior Standing Counsel A.P. Srinivas submitted that the Central Government does not wish to pursue the appeal for the period April 2004‑December 2006, citing a monetary‑policy circular and a letter dated 11‑09‑2026.

Final Outcome

• The Court recorded the submission and dismissed the Civil Miscellaneous Appeal as withdrawn.
• The underlying question of law remains open for determination in an appropriate proceeding.
• No costs were awarded to either party.

Topics: Tax Litigation, Judicial Decision