PRINCIPAL COMMISSIONER, CENTRAL TAX COMMISSIONERATE, GST DELHI WEST vs M/S ALKARMA

Judgment text excerpt

$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th February, 2025 + SERTA 3/2025 & CM APPL. 8378/2025 PRINCIPAL COMMISSIONER, CENTRAL TAX COMMISSIONERATE, GST DELHI WEST .....Appellant Through: Ms. Anushree Narain, Sr. SC with Mr. Ankit Kumar, Adv. (M: 9910014337) versus M/S ALKARMA .....Respondent Through: Mr. Kamal Aggarwal, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 8377/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. SERTA 3/2025 & CM APPL. 8378/2025 3. The present appeal has been filed under Section 35 G of the Central Excise Act, 1944 challenging the impugned order dated 4th June, 2024. Vide the said order it has been held by the ld. CESTAT that the Show Cause Notice (hereinafter “SCN”) dated 11th February, 2009 stood quashed and therefore, the discharge of the said SCN was held to be in accordance with law. 4. The matter has a chequered history. The Respondent was registered with the Service Tax Department as of 12th April, 2005. The Respondent was engaged in the business of fabrication and fixing of aluminium window/doors, glazing, cladding and partition works etc., falling under completion and finishing services in relation to building or civil structures.The Respondent Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS SERTA 3/2025 Page 1 of 8 Signing Date:17.02.2025 10:56:18 had availed CENVAT credit on inputs and input services as per their ST-3 returns for the period 10th September, 2004 to 31st March, 2007. 5. A SCN was issued on 11th February, 2009 by which a demand of Rs. 8,51,54,804/- was raised against the Respondent. The said SCN was then challenged by the Respondent in W.