Appeal Against CESTAT Order Falls Under SC’s Jurisdiction Over Taxability or Value Determination

Commissioner of CGST And Central Excise Delhi South Vs Spicejet Ltd. (Delhi High Court)

Delhi High Court has dismissed an appeal filed by the Commissioner of CGST and Central Excise Delhi South against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated July 3, 2023, concerning Spicejet Ltd. The High Court’s decision, delivered under Section 35G of the Central Excise Act, 1944, was primarily based on the determination of the correct appellate forum for the issues involved. The court held that the appeal should lie directly with the Supreme Cour

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