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THE COMMISSIONER OF CENTRAL TAX, CGST DELHI EAST vs. SIMPLEX INFRASTRUCTURE LIMITED
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Shubham Tyagi
Res. Counsel
Rajeev Kumar

Petitioner / Applicant

THE COMMISSIONER OF CENTRAL TAX, CGST DELHI EAST
Respondent SIMPLEX INFRASTRUCTURE LIMITED
Court Delhi High Court
State

Delhi

Date Mar 27, 2025
Order No.

CEAC 3/2024

Citation

2025(3) TAXREPLY 12814
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed by the Appellant-The Commissioner of Central Tax, CGST Delhi East under Section 35G of the Central Excise Act, 1944, as made applicable under the Finance Act, 1994 read with Section 174 of the Central Goods and Service Tax Act, 2017. The said appeal inter alia challenges the impugned order bearing no. FO/ST/A/51474/2023-ST[DB] dated 26th October, 2023 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter, ‘CESTAT’). 3. The question that has been raised in the present appeal is whether under Section 73(1) of the Finance Act, 1994, the Department could have invoked the extended period of limitation of five years for raising a demand on the Respondent. The said provision reads as under: “SECTION 73. Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. 1. W....

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