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2021 (2) TMI 377 - HC - Service TaxMaintainability of appeal after compliance with the pre-deposit - stay of the tax dues - Section 35F of the Central Excise Act - HELD THAT:- Since an order of adjudication has been passed by the competent authority/respondent no.2, petitioner should avail the remedy of appeal and make a pre-deposit for getting stay of the impugned demand. Needless to say, if such a request for supply of login ID has been made by the petitioner, the same should be considered by the competent authority / respondent no.2 in accordance with law, without any delay. The petitioner is granted liberty to approach the respondent no.2 after filing of the appeal and the necessary pre-deposit of 7.5% for seeking a recall of the notices at Annexure-2 and 5 respectively or for keeping it in abeyance, which may be considered in accordance with law as expeditiously as possible. Petition disposed off.
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