M/s AHLCONS INDIA PRIVATE LIMITED

Vs.

PRINCIPAL COMMISSIONER, CGST, DELHI SOUTH COMMISSIONERATE & ANR

W.P.(C) 13198/2025 & CM APPL. 54098/2025

HIGH COURT – Delhi

DATED: 29.08.2025

Citation: 2025 Taxo.online 2187

On remand, adjudicating authority cannot revive or reconfirm demands earlier dropped and not challenged, as such demands attain finality.
Demand – Service tax – Mobilisation advance – Sub-contractor liability – Earlier dropped demands confirmed in fresh order – Petitioner engaged in construction activity – Earlier Orders confirmed tax on mobilisation advances but dropped demand relating to sub-contractor services – Department did not appeal against dropped demands – Petitioner appealed confirmed demands – CESTAT remanded matter for reconsideration limited to mobilisation advance and classification issues – On remand adjudicating authority passed fresh order confirming demands earlier dropped – Petitioner submits substantial delay of over 6–7 years in passing fresh order – Court observed originally dropped demands not under challenge before CESTAT and on remand said demands could not have been re-opened – Adjudication upon remand by CESTAT ought to have been only in respect of challenge raised before CESTAT
Held: Writ petition disposed – Petitioner relegated to CESTAT as appellate forum with following safeguards, no pre-deposit required on earlier dropped demands – CESTAT to consider validity of reconfirmation – Adjustment for earlier pre-deposit to be given – Balance pre-deposit to be made within three months – Appeal to be decided on merits without limitation objection.

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