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2015 (8) TMI 748 - HC - Service TaxWhether the Tribunal can decide the application for waiver of pre-deposit without having a statement of undue hardship, which is concomitant to exercise the jurisdiction - Held that:- unless the application is made pleading undue hardship the same cannot be entertained, not to speak of passing any order either adversely or beneficially. This sort of exercise is without jurisdiction. - the impugned judgment and order of the learned Tribunal is set aside and also dismiss the application made - it would be open for the appellant to make a fresh application for waiver of pre-deposit setting up the ground as required under the law - Petition disposed of.
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