Commissioner of Central Tax, CGST, Delhi East v. Samiah International Builder (P.) Ltd
In favour of the assessee
The ruling in brief
The Commissioner of CGST Delhi East filed CEAC No. 5 of 2024 before the Delhi High Court (28 July 2026) against a CESTAT order on service taxability in favour of Samiah International Builder Pvt. Ltd. Under Central Excise Sections 35G and 35L, appeals on such matters lie to the Supreme Court, not the High Court, absent contrary binding precedent. Kshetarpal and Jain JJ held the appeal not maintainable and relegated the Commissioner to the Supreme Court remedy. Outcome favoured the assessee on maintainability. Departmental appeals from CESTAT must follow the correct forum under Section 35L for the subject matter. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- Central Excise S.35L — Central Excise S.35L as considered in the ruling.
- Central Excise S.35G — Central Excise S.35G as considered in the ruling.
Source documents
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