THE COMMISSIONER OF CENTRAL TAX, CGST DELHI EAST vs M/S SIMPLEX INFRASTRUCTURE LIMITED

Judgment text excerpt

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 27th March, 2025 + CEAC 3/2024 THE COMMISSIONER OF CENTRAL TAX, CGST DELHI EAST .....Petitioner Through: Mr. Shubham Tyagi, Adv. versus M/S SIMPLEX INFRASTRUCTURE LIMITED .....Respondent Through: Mr. Rajeev Kumar, Adv. 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 appeal has been filed by the Appellant- The Commissioner of Central Tax, CGST Delhi East under Section 35G of the Central Excise Act, 1944, as made applicable under the Finance Act, 1994 read with Section 174 of the Central Goods and Service Tax Act, 2017. The said appeal inter alia challenges the impugned order bearing no.FO/ST/A/51474/2023- ST[DB] dated 26th October, 2023 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter, ‘CESTAT’). 3. The question that has been raised in the present appeal is whether under Section 73(1) of the Finance Act, 1994, the Department could have invoked the extended period of limitation of five years for raising a demand on the Respondent. The said provision reads as under: “SECTION 73. Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Signature Not Verified Signed By:DHIRENDER CEAC 3/2024 Page 1 of 5 KUMAR Signing Date:28.03.2025 18:56:44 1. Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, Central Excise Officer may, within thirty months from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made,