Delhi High Court - Orders
Commissioner Of Service Tax Delhi Ii vs Shyam Spectra Private Limited on 20 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~83
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 5/2025
COMMISSIONER OF SERVICE TAX DELHI II .....Appellant
Through: Mr. Atul Tripathi, Advocate.
versus
SHYAM SPECTRA PRIVATE LIMITED .....Respondent
Through: Mr. J.K. Mittal, Advocate.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 20.05.2025
1. This hearing has been done through hybrid mode. CM APPL. 30788/2025 (for recalling the order dated 24th April, 2025)
2. On the last date of hearing i.e., 24th April, 2025, after hearing the Appellant, the Court had issued notice to the Respondent. The relevant portion of the said order reads as under:
"5. The present appeal has been filed by the Appellant- Shyam Spectra Private Limited under Section 35G of the Central Excise Act, 1944, inter alia, challenging the impugned order bearing no. 56196/2024 (hereinafter, 'impugned order') of Customs Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter, 'CESTAT) dated 31st July, 2024 passed in Service Tax Appeal No. 50583/2017.
6. Vide the said impugned order, the CESTAT has allowed the appeal filed by the Respondent and has set aside the Order-in-Original bearing no.
DLISVTAX002COM0441617 dated 30th December 2016 passed by the Office of the Commissioner of Service Tax, Delhi-II (hereinafter, 'Order-in- Original').
7. The ground on which the CESTAT has allowed the appeal of the Respondent is that the show cause notice and This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/06/2025 at 15:31:53 the Order-in-Original were barred by limitation.
8. Issue notice to the Respondent."
3. CM APPL. 30788/2025 is an application filed by the Respondent under Section 151 of the Code of Civil Procedure, 1908 for recalling the order dated 24th April, 2025 passed in the present Appeal and for dismissal of the said Appeal as not maintainable before this Court.
4. The maintainability of the present Appeal is challenged, inter alia, in view of Section 35L of the Central Excise Act, 1944.
5. Considering the allegation raised in the application, let both the ld. Counsels be ready with the matter, which shall be heard on 2nd July, 2025 before Court.
6. The date already fixed before the Joint Registrar i.e., 2nd July, 2025 stands cancelled.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 20, 2025/nd/msh This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/06/2025 at 15:31:53