HC Cannot Entertain Appeals on Tax Issues Under Section 35G of Central Excise Act, 1944

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...