2024 (10) TMI 1445 - HC - GST

Maintainability of appeal to High Court - Imposition of taxability - HELD THAT - The Division Bench of this Court in the case of Commissioner of Central Excise, Delhi vs. M/s Evalueserve.com Pvt. Ltd. 2023 (12) TMI 902 - PUNJAB AND HARYANA HIGH COURT has held that ' Keeping in view the above and the question of law itself raised, we hold that the appeal is not maintainable and dismiss the same. However, liberty is granted to take appropriate steps in accordance with law.' Taking into consideration the law as settled by the Division Bench, it is found that in terms of Section 35(G) of the Central Excise Act, 1944, appeal would not lie to the High Court and the appeal would only lie to the Supreme Court. Appeal dismissed.

Summary

The High Court dismissed the appeal in the case of Commissioner of CGST vs. Nestle India Limited, citing previous judgments that only the Supreme Court can decide on taxability issues. The appeal in the case of Commissioner of Central Excise vs. M/s Evalueserve.com Pvt. Ltd. was also dismissed, with liberty to appeal to the Supreme Court. The Court held that appeals under Section 35(G) of the Central Excise Act can only be made to the Supreme Court, not the High Court.