Principal Commissioner, Central Tax Vs Numal Saikia
Date: February 19, 2026
Subject Matter
Service Tax Dispute Remanded to CESTAT for Merits Decision; Pre-SCN Consultation Mandatory
Summary
The High Court has set aside the Final Order of CESTAT and remanded the service tax dispute to CESTAT for a fresh decision on the merits. The Principal Commissioner's original order was found improper due to its sole reliance on Form 26AS data and fo…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. SC Keyal, learned counsel for the appellant as well as Mr. S Mitra, learned counsel for the respondent. [2] Mr. Keyal, learned counsel for the appellant submits that the impugned Final Order No. 75470/2022 dated 11.08.2022 passed in Service Tax Appeal No. 75969/2021 by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT),…