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2021 (12) TMI 1052 - HC - Service TaxTime limitation - time barred assessment - no justification for passing the assessment order under the extended period of limitation - non-filing of return - challenge has been made on the ground that the assessment had become time barred; there was no justification for passing the assessment order under the extended period of limitation - HELD THAT:- The above ground is not a sufficient ground for invoking our writ jurisdiction under Article 226 of the Constitution of India when there is a statutory alternative remedy in the form of provision for appeal i.e., Section 85 of the Finance Act, 1994. That being the position, we decline to entertain the writ petition and relegate the petitioner to the forum of appeal, as provided under the statute. To enable the petitioner to file the appeal, we direct that for a period of three weeks from today, no coercive action shall be taken against the petitioner. Petition disposed off.
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