2023 (2) TMI 1349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ND HON'BLE MRS. JUSTICE MANISHA BATRA For the Appellant : Mr. Anshuman Chopra, Senior Standing Counsel-CBIC with Mr. Deepesh Kakkar, Advocate For the Respondent : Mr. Amrinder Singh, Advocate ORDER RITU BAHRI, J. (ORAL). CM-23558-CII-2019 For the reasons mentioned in the application, the same is allowed and the delay of 48 days in refiling the appeal is condoned. STA-26-20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court and he has referred to the judgment passed by the Division Bench of this Court in Commissioner of Service Tax vs. DLF Golf Resorts Ltd, 2017 (7) G.S.T.L. 202 (P&H) and another judgment passed in STA-23-2019 titled The Principal Commissioner vs. M/s. Raj Kishan and Co., decided on 12.03.2020 wherein it has been consistently held that appeal to High Court is not maintainable in a matter relat....