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2021 (12) TMI 383 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - HELD THAT:- The petitioner has to workout the remedy before the Appellate Commissioner by filing suitable appeal under Section 84 of the Finance Act, 1994 on pre-deposit of 7.5% of the service tax demanded. The only option is available to the petitioner to approach the Director of Central Board of Indirect Taxes and Customs for appropriate relaxation in the light of outbreak of Covid-19 and on account of lock down imposed by the Government - petitioner is therefore directed to file a statutory appeal before the Commissioner of GST & Central Excise (Appeals), within a period of thirty (30) days from the date of receipt of a copy of this order. If such an appeal is filed within such time, the appeal shall be held maintainable - petition disposed off.
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