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2022 (2) TMI 736 - HC - Service TaxSeeking direction to accept the demand drafts produced by the petitioner towards filing fees for the appeals filed under section 85(1) of the Finance Act, 1994 in lieu of online payment - seeking consideration of stay petition filed along with the appeal as well as the appeal itself, on merits - HELD THAT:- It is evident that petitioner had taken demand drafts as early as on 23.12.2020, as is evident from Ext.P5 produced in both writ petitions. The said date is within the period of limitation itself. Therefore the bona fides of the petitioner cannot be doubted. In such a view of the matter, since the petitioner has now expressed his willingness to pay the filing fee under the online method, an opportunity to make such payment ought to be made available to the petitioner. The petitioner is permitted to pay the filing fee for the appeal against the order through the online method within a period of 30 days from the date of receipt of a copy of the judgment. If such payment is made, the appellate authority shall accept the same into its files and consider the appeals on merits. Petition disposed off.
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