Dismissed
The Principal Commissioner of Goods and Service Tax, Delhi-South Commissionerate v. Career Launcher India Ltd.
Delhi HCSERTA/10/2017
Case brief
AI extract
What is this about?
The High Court held the appeal non-maintainable under Section 35G of the Central Excise Act read with Section 83 of the Finance Act, 1994 as the issue pertained to the value of goods/services for assessment, thereby depriving the High Court of jurisdiction without expressing an opinion on merits.
What did the court decide?
By this judgment the appeal was held to be non-maintainable with jurisdiction for reasons stated and was declined to be entertained.