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PRINCIPAL COMMISSIONER CGST GURUGRAM vs. HITACHI METAL INDIA PRIVATE LIMITED
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SUDEEPTI SHARMA
Pet. Counsel
Deepesh Kakkar
Anshuman Chopra
Res. Counsel
Kapish Chawla

Petitioner / Applicant

PRINCIPAL COMMISSIONER CGST GURUGRAM

Respondent HITACHI METAL INDIA PRIVATE LIMITED
Court Punjab and Haryana High Court
State

Punjab

Date May 8, 2024
Order No.

STA-14-2021 (O&M)

Citation

2024(5) TAXREPLY 11426

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ORDER

ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The Division Bench of this Court in the case of Commissioner of CGST, Panchkula vs. Nestle India Limited in STA-26-2019 decided on 15.02.2023 has held as under: “At the outset, learned counsel for the respondent states that question of determination of the imposition of taxability is a question which can only be considered by the Supreme Court and he has referred to the judgment passed by the Division Bench of this Court in Commissioner of Service Tax vs. DLF Golf Resorts Ltd, 2017 (7) G.S.T.L. 202 (P&H) and another judgment passed in STA-23-2019 titled The Principal Commissioner vs. M/s. Raj Kishan and Co., decided on 12.03.2020 wherein it has been consistently held that appeal to High Court is not maintainable in a matter relating to taxability. Learned counsel for the appellant has not been able to dispute the proposition of law as laid down by the above said judgments. Keeping in view this fact, this appeal ....

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