Dismissed
The Principal Commissioner of Goods and Service Tax, Delhi- South Commissionerate v. Career Launcher India Ltd.
Delhi HCSERTA/11/2017
Case brief
AI extract
What is this about?
The Court held the appeal non-maintainable. The dispute regarding the value of study material for tax assessment falls under the exclusion in Section 35G of the Central Excise Act, depriving the High Court of jurisdiction. The Court declined to entertain the appeal.
What did the court decide?
The appeal held to be non-maintainable and dismissed without expressing any opinion on merits.