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2021 (1) TMI 846 - HC - GSTMaintainability of petition - availability of alternate remedy of appeal - imposing liability upon the petitioner for payment of service tax along-with interest and penalties - HELD THAT:- Once the efficacious remedy is available to the petitioner then there is no reason or occasion to bypass the statutory provisions. Consequently, the present writ petition stands disposed of, asking the petitioner to prefer an appeal within one month's time from today. In case, any such appeal is preferred alongwith other statutory requirements, the same would be entertained by the appellate authority in accordance with law, ignoring the delay and latches in the matter.
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