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M/S The Delhi Golf Club vs Commissioner Of Central Tax, South ... on 17 December, 2024

Author: Prathiba M. Singh

Bench: Prathiba M. Singh, Amit Sharma

                                          $~85
                                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                          +                       SERTA 20/2024 & CM APPL. 73818/2024
                                                      M/S THE DELHI GOLF CLUB                  .....Appellant
                                                                    Through: Mr. V. Lakshmikumaran Mr.
                                                                             Yogendra Aldak, Mr. Kunal Kapoor,
                                                                             Ms. Purvi Sinha, Mr. Yatharth Tripathi
                                                                             and Mr. Rishav Kumar, Advs.
                                                                    versus

                                                      COMMISSIONER OF CENTRAL TAX, SOUTH DELHI
                                                      COMMISSIONERATE, CGST DELHI & ANR. .....Respondents
                                                                     Through: Mr. Harpreet Singh, Senior Standing
                                                                              Counsel along with Ms. Suhani
                                                                              Mathur, Adv. (M: 98112 53531)
                                                      CORAM:
                                                      JUSTICE PRATHIBA M. SINGH
                                                      JUSTICE AMIT SHARMA
                                                               ORDER

% 17.12.2024

1. This hearing has been done through hybrid mode. CM APPL.73818/2024 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

3. The present appeal has been filed on behalf of the Appellant-M/s The Delhi Golf Club under Section 35G of the Central Excise Act, 1944 challenging the impugned order dated 7th June, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi ('CESAT').

4. The impugned order dismissed the appeal filed by the Appellant and inter alia held that the refund claims filed by the Appellant claiming refund of service tax are not maintainable in the absence of challenge to the self-

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 18/12/2024 at 22:50:30 assessment.

5. Issue notice.

6. Mr. Harpreet Singh, ld. Counsel accepts notice. If he wishes to file reply, he may do so by the next date of hearing.

7. List on 4th February, 2025 for consideration as to whether any question of law arises or not.

PRATHIBA M. SINGH, J.

AMIT SHARMA, J.

DECEMBER 17, 2024/dk/rks 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 18/12/2024 at 22:50:30