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HC Cannot Entertain Appeals on Tax Issues Under Section 35G of Central Excise Act, 1944
Case Law Details
- Case Name
- Commissioner of Central Tax, CGST Delhi East Vs JMD Limited (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Commissioner of Central Tax, CGST Delhi East Vs JMD Limited (Delhi High Court)
Delhi High Court recently ruled on a case involving the Commissioner of Central Tax and JMD Limited, highlighting issues surrounding the maintainability of an appeal in a service tax matter. The case stemmed from an appeal filed under Section 35G of the Central Excise Act, 1944, which challenged a decision made by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside a Service Tax order, which imposed a tax demand of Rs. 4.97 crores on JMD Limited. The dispute revolved around whe...
