Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1160 - HC - Service TaxMaintainability of petition - alternative remedy of appeal - Held that:- Once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court - The writ petition is accordingly disposed of by relegating the petitioner to avail the alternative remedy of appeal under Section 85 of the Finance Act, 1994. Condonation of delay in filing appeal - Held that:- Since during the pendency of this writ petition, the time limit to file the appeal has expired, it appears that the prayer of the petitioner for condonation of delay in filing the appeal deserves acceptance - the Appellate Authority is directed that in case the petitioner files an appeal within a period of two weeks from today, the delay in filing the appeal may be condoned and the appeal may be decided on merit and in accordance with law. Condition of pre-deposit - Held that:- It would meet the ends of justice, if the petitioner is asked to make such pre-deposit in respect of the liabilities other than the penalty equivalent to the amount of services tax. Consequently, the Appellate Authority shall, on making pre-deposit by the petitioner at the prescribed rate qua the services tax, interest or penalty of ₹ 10,0000/-, i.e., other than the penalty equivalent to the services tax, shall decide the appeal on merits. Petition disposed off.
|