Principal Commissioner of CGST and Customs v. Numal Saikia
Form 26AS alone could not establish the taxable service, and the consultation objection arose on the notice record; both sides nonetheless consented to a direct merits determination by CESTAT.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
Form 26AS alone could not establish the taxable service, and the consultation objection arose on the notice record; both sides nonetheless consented to a direct merits determination by CESTAT. CESTAT order set aside and appeal remanded to CESTAT for hearing and merits decision on the record.
What happened
The Department alleged unpaid service tax based on Form 26AS while the taxpayer relied on actual invoices and absence of pre-notice consultation. CESTAT had disposed of the case without deciding full merits.
Questions before the court
- Should the dispute be resolved solely on procedural objections or on the service invoices already filed?
Why the court ruled this way
Form 26AS alone could not establish the taxable service, and the consultation objection arose on the notice record; both sides nonetheless consented to a direct merits determination by CESTAT.
Controlling point
Form 26AS alone could not establish the taxable service, and the consultation objection arose on the notice record; both sides nonetheless consented to a direct merits determination by CESTAT.
Order and next steps
CESTAT order set aside and appeal remanded to CESTAT for hearing and merits decision on the record.
Practical implications
The operative result is case-specific: CESTAT order set aside and appeal remanded to CESTAT for hearing and merits decision on the record. Apply it within the court’s stated limit: No final liability finding was made; the court noted it would otherwise have set aside notice and original order but adopted the parties’ agreed remand.
Limits of this ruling
- No final liability finding was made; the court noted it would otherwise have set aside notice and original order but adopted the parties’ agreed remand.
Law and judgment source
- Finance Act, 1994, service tax
- Form 26AS evidence
- Pre-show-cause consultation
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Source checked: 2026-09-26 · Judgment paragraphs: paragraphs 11–15 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
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