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2019 (3) TMI 956 - HC - Service TaxPre-deposit - appeal was dismissed by the CESTAT on account of non payment of pre-deposit sum - Held that:- Since the writ petitioner has already made the pre-deposit,which was the ground for dismissal of the appeal, and an application is pending before the CESTAT for revival of the appeal,we are of the opinion that the garnishee notice may not be given effect to till CESTAT makes adjudication of the writ petitioner’s application filed on 28th January, 2019. We are not making any observation in this order as regards maintainability of that application as that would be a matter for the Tribunal to decide. The matter shall be listed again on 7th March, 2019.
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