Dismissed

Principal Commissioner, Central Tax, Delhi South v. D S M International

Delhi HC10 Jan 2018SERTA/4/2018

Case brief

AI extract

What is this about?

The court held that the High Court lacks jurisdiction to entertain appeals under Section 35G of the Central Excise Act and Section 83 of the Finance Act 1994 regarding duty rates and service values. Jurisdiction lies with the Supreme Court. Appeals are not maintainable before the High Court.

What did the court decide?

Appeals held not maintainable before the High Court; application for condonation of delay not examined.

Principal Commissioner, Central Tax, Delhi South Vs D S… — Service and Employment | Delhi HC (2018)

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Signature Not Verified Signing Date:18.10.2024 16:47:39 Certify that the digital and physical file have been compared and the digital data is as per the physical file an d no page is missing.

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" + SERTA 5/2018 .

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PRINCIPAL COMMISSIONER, CENTRAL TAX, DELHI SOUTH Appellant Through Mr. Amit Bansal, Sr. Standing Counsel with Mr. Akhil 'Kulshrestha, Adv. ' versus I GD MANGALAM EXIM PVT. LTD; Respondent Through "■ 'AND

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O' , + ; SERTA 6/2018

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PRINCIPAL COMMISSIONER, CENTRAL TAX,DELHI SOUTH ..... Appellant Through , Mr. Amit Barisal, Sr. Standing - , Counsel with Mr. Akhil Kulshrestha, Adv. . , versus ' - KONARK EXIM PVT. LTD. .....Respondent Through

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CORAM:

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HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

ORDER

V-

% 10.01.2018

, - The order in original which was, impugned by the Commissioner of Service Tax before the Central Excise and Service ' Tax Tribunarmakes a determination of questipns having relation to the rate of duty and value of service for puiq)Ose of assessment. ThereforCj High Court would not have the jurisdiction to entertain the present appeal under Section 35 G of the Central Excise Act read with Section 83 of the Finance Act 1994 as held by this court in

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Commissioner of Service Tax v. Ernst & Young Pvt. Ltd. 2014 [34]

S.T.R. 3 (Del.).

I • N I

In view of the aforesaid position, notwithstanding the reasoning and the ground mentioned in the order passed by the Tribunal, the appeal would lie before the Supreme Court and not ♦ befpre the High . Court. The forum of appeal would be determined by the findings and issue in the order in original, made the subject matter of the challenge before the Tribunal, and not the mere reasoning given and recorded by the Tribunal.

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Recording the above, we told that the present appeals are not maintainable before the High Court.

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In view of the aforesaid position, the application for condonation of delay is also not examined.

SANJIV KHANNA, J.

CHANDER I^KHAR, J.

JANUARY 10, 2018

Principal Commissioner, Central Tax, Delhi South v. D S M International

Case brief

What is this about?

What did the court decide?

Principal Commissioner, Central Tax, Delhi South v. D S M International

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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