High Court of Delhi28 July 2026

Commissioner of Central Tax, CGST, Delhi East v. Samiah International Builder (P.) Ltd

For assessee

CEAC NO. 5 OF 2024

The ruling in brief

Where CESTAT determined taxability of service and appeal was filed under section 35G, since precedent establishes that such appeals lie to Supreme Court under section 35L, and appellant cited no contrary statutory provision or binding precedent, appeal before High Court was not maintainable and appellant was relegated to remedy before Supreme Court

Provisions considered

Section 35L, read with section 35G, of Central Excise Act, 1944

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

GSTAT Raipur28 Sept 2026

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Commissioner of Central Tax, CGST, Delhi East v. Samiah International Builder (P.) Ltd

The ruling in brief

Provisions considered

Commissioner of Central Tax, CGST, Delhi East v. Samiah International Builder (P.) Ltd

The ruling in brief

Provisions considered

Read the full analysis

Manoj Iron and Steel Traders v. Commissioner of State Tax

Cheema Local Carrier and Construction v. Commissioner State GST

Velnex Medicare v. Commissioner, Central Goods and Services Tax

Read the full analysis