Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 265 - HC - Service TaxMaintainability of petition - remedy of appeal also available - Order-in-Original or the vires of the Act, is challenged in present case - HELD THAT:- Writ Petitions are filed challenging either the Order-in- Original or challenging the vires of the Act. Undoubtedly, those Writ Petitions challenging the vires of the Service Tax Act is pending before the Hon'ble Apex Court of India and before the Hon'ble Division Bench of this Court. However, the Revenue cannot made to suffer for an indefinite period and finally after several years, the petitioners will say that there was an interim stay throughout and therefore, they are not liable to pay the interest. In such circumstances, the Revenue will be put to great hardship and therefore, balancing approach is required in such circumstances, where the litigations are prolonged for a longer period on account of multiplicity of the proceedings or otherwise. In the present case, the petitioner has challenged the Order-in-Original. He has not preferred an Appeal, admittedly against the order. The respondents have demanded the Service Tax amount in the Order-in-Original. The Writ Petition was filed on 27.02.2012. Now, the Writ Petition is pending for more than nine years. Even now, representation is made that the Writ Petition is to be tagged along with the other Writ Petitions, challenging the vires of the Act. This Court is inclined to direct the petitioners to deposit the entire Service Tax amount demanded in the Order-in-Original within a period of four weeks from the date of receipt of a copy of this order - Petition disposed off.
|