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

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 wind