Home Case Index All Cases Service Tax Service Tax + SC Service Tax - 2022 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 982 - SUPREME COURTReopening of appeal - mechanism set up for getting approval from the Committee of Disputes (CoD) - HELD THAT:- A perusal of the impugned order would reveal that the Division Bench of the Jharkhand High Court has agreed with the proposition that in view of the law laid down in Electronic Corporation of India Ltd. [2011 (2) TMI 3 - SUPREME COURT], the matters which were refused permissions by the CoD to pursue the appeal cannot be reopened. However, it is observed that everything will depend on the peculiar facts and circumstances of each case - It has been found that in the peculiar facts and circumstances of the case, the CoD had granted an opportunity to the Revenue to challenge and refused the permission to the respondent-assessee. No doubt that Mr. Prasad submits that the permission granted was for the subsequent year and not for the same assessment year. However, it cannot be disputed that the issues in both the appeals of the Revenue and appeal of the assessee were interconnected. In the peculiar circumstances the High Court exercised its discretion to sub-serve the interest of justice. It cannot said that the discretion exercised by the High Court was exercised in a perverse or erroneous manner, to warrant interference in the appellate jurisdiction - Appeal dismissed.
|