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2018 (3) TMI 1494 - HC - Service TaxMaintainability of petition - Delay in filing appeal - principles of natural justice - Classification of services - Held that: - a discretionary and equitable relief can be granted only when a litigant is diligent and does not exhibit utter callousness or negligence. If the cause shown does not lack bona fides, then, the litigant can seek discretionary relief - This is a clear case where the authorities called upon the petitioner to remain present and repeatedly. They also called upon the petitioner to produce documents and file reply to the show cause notices - none of these authorities acted perversely or in contravention of the principles of natural justice. Their orders, therefore, cannot be interfered in the writ jurisdiction. Petition dismissed.
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