Principal Commissioner Of Cgst vs M/S Pro-Interactive Services India ...
Judges (2)
Counsel (5)
Case Significance
Principal Commissioner Of Cgst vs M/S Pro-Interactive Services India ... is a Delhi High Court decision dated February 27, 2026 (citation: ik-108990728). The Principal Commissioner of CGST appealed under Section 35G of the Central Excise Act against the CESTAT's order that had remanded the matter for verification of certificates and consequential grant of service tax exemption benefit to the respondent. The Delhi High Court held that the CESTAT's remand for factual verification of documentary compliance was well within its appellate powers and did not give rise to any substantial question of law. The appeal was dismissed. The bench comprised Justices Ajay Digpaul and Nitin Wasudeo Sambre. The judgment was delivered by Justice Ajay Digpaul. Counsel appearing: Lopamadura Mahapatra (counsel for respondent), Monica Benjamin (counsel for appellant), Nancy Jain (counsel for appellant), Ruchir Bhatia (counsel for respondent), Sumit Bhatia (counsel for respondent).
Summary
The Principal Commissioner of CGST appealed under Section 35G of the Central Excise Act against the CESTAT's order that had remanded the matter for verification of certificates and consequential grant of service tax exemption benefit to the respondent. The Delhi High Court held that the CESTAT's remand for factual verification of documentary compliance was well within its appellate powers and did not give rise to any substantial question of law. The appeal was dismissed.
What was the outcome of Principal Commissioner Of Cgst vs M/S Pro-Interactive Services India ...?
The Principal Commissioner of CGST appealed under Section 35G of the Central Excise Act against the CESTAT's order that had remanded the matter for verification of certificates and consequential grant...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-108990728)