MCM CONSTRUCTION AND REAL ESTATE PRIVATE LTD. vs COMMISSIONER, CENTRAL GOODS AND SERVICE TAX

Judgment text excerpt

$~217 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th July, 2025 + W.P.(C) 9720/2025 & CM APPL. 40736/2025 MCM CONSTRUCTION AND REAL ESTATE PRIVATE LTD. .....Petitioner Through: Mr. Prabhat Kumar, Adv. versus COMMISSIONER, CENTRAL GOODS AND SERVICE TAX .....Respondent Through: Ms. Samiksha Godiyal, SSC, CBIC with Mr. Tenging Bhutia & Mr. B. D. Rao Kundan, Adv. (74889 46168) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 27th September, 2024 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) as also the subsequent miscellaneous order bearing no. 50484/2024 dated 15th May, 2025. 3. The brief background of the case is that the Central Goods and Service Tax (hereinafter, ‘CGST’) Department had issued a Show Cause Notice (hereinafter, ‘SCN’) on 7th March, 2008 seeking to raise certain demands against the Petitioner. A further SCN also came to be issued on 28th November Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 9720/2025 Page 1 of 6 Signing Date:17.07.2025 12:00:17 2008. The details of the SCNs are set out below:- S.No SCN No. & Date Period Involved. 1. C.No. DL/ST/AE/Inquiry/MCM/Gr.IV09/05/5945 dated 07.03.2008 issued by the Commissioner of 2005-06 & Service Tax, New Delhi 2006-07 2. C. No. DL-II/ST/R.12/SCN/23/08/14603 dated 2007-08 28.11.2008 issued by the Commissioner of Service Tax, New Delhi 4. Replies were filed to both the SCNs by the Petitioner. The short issue raised in the SCNs was that the Petitioner had not paid service tax on taxable services. The questi