2025 (12) TMI 1383

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....oner(s): Mr. Raghvendra P Shankar, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. Padmesh Mishra, Adv., Mr. Sarthak Karol, Adv., Mr. V.V.V. Mbns Pattabhiram, Adv. For the Respondent(s): Mr. P.s. Patwalia, Sr. Adv., Ms. Natasha Dalmia, AOR, Ms. Anisha Jain, Adv., Ms. Deveshi Chand, Adv. ORDER 1. The petitioner before this Court is impugning the order dated 30.11.2018 passed by the High Court [....

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.... filed before the High Court was frivolous. 3. The facts remain that against the order passed by the Tribunal, the department filed appeal [CEA No. 65 of 2015 (O&M)] before the High Court which was dismissed as not maintainable on 16.12.2016. Thereafter, the appeal [Civil Appeal Diary No. 23209/2017] was preferred before this Court which was finally withdrawn on account of 'low tax effect' vide....