Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 637 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - Recovery of tax arrears due to Central Government - HELD THAT:- Considering that the petitioner has alternative remedy of appeal, it is not deemed appropriate to entertain the writ petition directly. The applicant-petitioner shall be liable to make pre-deposit cannot be a reason to bye-pass the alternative remedy. While disposing of the writ petition with liberty to the petitioner to file appeal before the Commissioner (Appeals), the petitioner is directed to make prayer before the appellate authority citing the aforesaid reasons seeking waiver of pre-deposit and also for appropriate interim relief. The writ petition is disposed of with liberty to the petitioner to file an appeal before the Commissioner of Central Excise (Appeals) within a period of ten days from today along with a certified copy of this order. In the event, the appeal is filed, the appellate authority shall consider and dispose of the same on merits in accordance with law within a period of 60 days from the date of filing of the said appeal.
|